United States of America v. Carranco
Filing
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ORDER ADOPTING 11 FINDINGS AND RECOMMENDATIONS and ENFORCING I.R.S. SUMMONS signed by District Judge Lawrence J. O'Neill on 12/19/2011. (Jessen, A)
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BENJAMIN B. WAGNER
United States Attorney
YOSHINORI H. T. HIMEL #66194
Assistant United States Attorney
Eastern District of California
501 I Street, Suite 10-100
Sacramento, CA 95814-2322
Telephone: (916) 554-2760
Facsimile: (916) 554-2900
Email: yoshinori.himel@usdoj.gov
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Attorney 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,
)
)
Petitioner,
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v.
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FELIPE CARRANCO, General Partner, )
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Respondent.
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__________________________________ )
Case No. 1:11-cv-01621-LJO-BAM
ORDER ADOPTING MAGISTRATE
JUDGE’S FINDINGS AND
RECOMMENDATIONS AND
ENFORCING I.R.S. SUMMONS
Taxpayer: F&J Carranco Farm Labor
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The United States here petitions for enforcement of an I.R.S. summons issued by
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investigating Revenue Officer Lisa Cumiford. The matter was placed before United
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States Magistrate Judge Barbara A. McAuliffe under 28 U.S.C. § 636 et seq. and Local
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Rule 73-302. On September 27, 2011, Judge Beck issued an Order to Show Cause,
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ordering the respondent, Felipe Carranco, General Partner of F&J Carranco Farm Labor,
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to show cause why the I.R.S. summons issued to him on March 18, 2011, should not be
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enforced. The Petition, Points and Authorities, and Order to Show Cause were served
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upon the respondent in conformity with Fed. R. Civ. P. 4. Respondent did not file an
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opposition to enforcement under paragraph on page 3 of the Order to Show Cause.
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At the show-cause hearing held before Judge McAuliffe on November 18, 2011,
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respondent failed to appear. On November 29, 2011, Judge McAuliffe filed Findings and
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Recommendations, finding that the requirements for summons enforcement had been
O R D ER AD O PTIN G M AG ISTR ATE JU D G E’S FIN D IN G S AN D R EC O M M EN D ATIO N S AN D EN FO R C IN G I.R .S. SU M M O N S
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satisfied and recommending that the summons be enforced. Neither side filed objections
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to the Magistrate Judge's findings and recommendations.
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I have reviewed the entire record de novo under 28 U.S.C. § 636(b)(1)(C) and
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Local Rule 72-304. I am satisfied that the Magistrate Judge's findings and
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recommendations are supported by the record and by proper analysis, and that the
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requested and unopposed summons enforcement should be granted. Accordingly, it is
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hereby ORDERED as follows:
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1. The Magistrate Judge's Findings and Recommendations Re: I.R.S. Summons
Enforcement, filed November 29, 2011, are ADOPTED IN FULL.
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2. The I.R.S. summons issued to respondent, Felipe Carranco, is ENFORCED.
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3. Respondent, Felipe Carranco, General Partner of F&J Carranco Farm Labor, is
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ORDERED to appear at the I.R.S. offices at 2525 Capitol Street, Suite 206, Fresno,
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California, 93721, before Revenue Officer Lisa Cumiford, or her designated
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representative, on the 21st day after the issuance of this order, or at an alternate time and
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date to be set in writing by Revenue Officer Cumiford, then and there to be sworn, to give
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testimony, and to produce for examining and copying the books, checks, records, papers
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and other data demanded by the summons, the examination to continue from day to day
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until completed.
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IT IS SO ORDERED.
Dated:
66h44d
December 19, 2011
/s/ Lawrence J. O'Neill
UNITED STATES DISTRICT JUDGE
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O R D ER AD O PTIN G M AG ISTR ATE JU D G E’S FIN D IN G S AN D R EC O M M EN D ATIO N S AN D EN FO R C IN G I.R .S. SU M M O N S
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