United States of America v. Lara-Davila
Filing
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ORDER signed by District Judge Lawrence J. O'Neill on 6/10/2011 adopting 9 FINDINGS AND RECOMMENDATIONS and ENFORCING I.R.S. Summons. (Lundstrom, T)
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BENJAMIN B. WAGNER
United States Attorney
YOSHINORI H. T. HIMEL #66194
Assistant United States Attorney
United States Courthouse
2500 Tulare Street, Suite 4401
Fresno, California 93721
Telephone: (559) 497-4000
Facsimile: (559) 497-4099
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Attorneys for Petitioner United States of America
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UNITED STATES DISTRICT COURT
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EASTERN DISTRICT OF CALIFORNIA
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UNITED STATES OF AMERICA,
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Petitioner,
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v.
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VANESSA LARA-DAVILA,
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Respondent.
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____________________________________ )
Case No. 1:11-cv-00431-LJO-SMS
ORDER ADOPTING MAGISTRATE
JUDGE’S FINDINGS AND
RECOMMENDATIONS AND
ENFORCING I.R.S. SUMMONS
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The United States here petitions for enforcement of an I.R.S. summons. The
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matter was placed before United States Magistrate Judge Sandra M. Snyder under 28
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U.S.C. § 636 et seq. and Local Rule 73-302.
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The Verified Petition to Enforce Internal Revenue Service Summons initiating this
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proceeding seeks to enforce an administrative summons, attached as Exhibit A to the
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Petition. The summons aids of Revenue Officer Lorena Ramos’ investigation of
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Vanessa Lara-Davila, as sole proprietor of Si Se Puede Auto Sales, to determine financial
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information relevant to the IRS’s efforts to collect Employer’s Annual Federal
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Unemployment Tax (Form 940) for the tax year ending December 31, 2008; as well as to
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collect Employer’s Federal Quarterly Tax (Form 941) for the tax periods ending March
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31, 2008, June 30, 2008, September 30, 2008, December 31, 2008, and March 31, 2009.
ORDER ADOPTING MAGISTRATE JUDGE’S FINDINGS
AND RECOMMENDATIONS AND ENFORCING I.R.S. SUMMONS
Page 1
On March 29, 2011, Magistrate Judge Snyder issued an Order to Show Cause,
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ordering the respondent, Vanessa Lara-Davila, to show cause why the I.R.S. summons
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issued to her on February 11, 2010, should not be enforced. The Petition, Points and
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Authorities, and Order to Show Cause were personally served upon Respondent.
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Respondent did not file a written response.
The matter went before Magistrate Judge Snyder for hearing on May 13, 2011.
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Yoshinori H. T. Himel appeared for petitioner, and investigating Revenue Officer Lorena
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Ramos was present. Respondent appeared along with her accountant, Olga Hernandez.
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Respondent had partially complied with the summons just before the hearing, and she
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agreed to comply with the summons fully. Magistrate Judge Snyder filed Findings and
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Recommendations on May 27, 2011, recommending enforcement. Neither side filed
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objections to the Magistrate Judge's findings and recommendations.
This Court reviewed the entire record de novo under 28 U.S.C. § 636(b)(1)(C) and
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Local Rule 72-304. This Court is satisfied that the Magistrate Judge's findings and
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recommendations are supported by the record and by proper analysis, that there is no
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evidence of referral of this case by the Internal Revenue Service to the Department of
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Justice for criminal prosecution, and that the requested and unopposed summons
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enforcement should be granted. Accordingly, it is hereby ORDERED as follows:
1. The Magistrate Judge's Findings and Recommendations Re: I.R.S. Summons
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Enforcement, filed May 27, 2011, are ADOPTED IN FULL.
2. The I.R.S. summons issued to respondent, Vanessa Lara-Davila, as sole
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proprietor of Si Se Puede Auto Sales, is ENFORCED.
3. Respondent, Vanessa Lara-Davila, is ORDERED to appear at the I.R.S. offices
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at 2525 Capitol Street, Suite 206, Fresno, California 93721, before Revenue Officer
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Lorena Ramos, or her designated representative, 21 days after of the issuance of this
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order, or at a time and date to be set in writing by Revenue Officer Ramos, then and there
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to be sworn, to give testimony, and to produce for examining and copying the books,
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ORDER ADOPTING MAGISTRATE JUDGE’S FINDINGS
AND RECOMMENDATIONS AND ENFORCING I.R.S. SUMMONS
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checks, records papers and other data demanded by the summons, the examination to
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continue from day to day until completed.
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4. The court retains jurisdiction for further proceedings should they become
necessary.
IT IS SO ORDERED.
Dated:
66h44d
June 10, 2011
/s/ Lawrence J. O'Neill
UNITED STATES DISTRICT JUDGE
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ORDER ADOPTING MAGISTRATE JUDGE’S FINDINGS
AND RECOMMENDATIONS AND ENFORCING I.R.S. SUMMONS
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