United States of America v. Bates
Filing
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ORDER Adopting 8 FINDINGS AND RECOMMENDATIONS and Enforcing IRS Summons, signed by District Judge Lawrence J. O'Neill on 8/9/12. (Verduzco, M)
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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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Plaintiff,
ORDER ADOPTING
FINDINGS AND RECOMMENDATIONS
AND ENFORCING I.R.S. SUMMONS
v.
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CASE NO. 1:12-cv-00701-LJO-SMS
KENDALL O. BATES,
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Respondent.
(Doc. 8)
/
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The United States petitioned for enforcement of an I.R.S. summons issued August 5,
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2011, to secure payment of assessed tax liabilities for Respondent Kendall O. Bates for the tax
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years ending December 31, 2000; December 31, 2001; December 31, 2003; December 31, 2004;
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December 31, 2005, and December 31, 2006. The matter was referred to United States
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Magistrate Judge Sandra M. Snyder pursuant to 28 U.S.C. § 636 et seq. and Local Rule 72-302.
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On May 4, 2012, the Magistrate Judge ordered Respondent to show cause why the I.R.S.
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summons issued to him on August 5, 2011, should not be enforced. The Petitioner served
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Respondent with the Verified Petition, Points and Authorities, and a certified copy of the Order
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to Show Cause in conformity with F.R.Civ.P. 4. Respondent neither filed an opposition to
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enforcement under paragraph 8, page 3 of the order to show cause nor appeared at the July 18,
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2012 hearing before the Magistrate Judge.
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On July 24, 2012, the Magistrate Judge filed Findings and Recommendations, finding
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that the summons enforcement requirements had been satisfied and recommending enforcement
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of the summons. The Clerk of Court served Respondent by mail with the Findings and
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Recommendations on July 24, 2012.
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The Findings and Recommendations provided ten days for the filing of objections.
Neither party filed objections.
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In accordance with the provisions of 28 U.S.C. § 636 (b)(1)(C), this Court has conducted
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a de novo review of this case. Having carefully reviewed the entire file, the Court finds the
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Findings and Recommendations to be supported by the record and proper analysis, and
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determines that the summons enforcement is properly granted.
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Accordingly, the Court hereby ORDERS:
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The Magistrate Judge’s Findings and Recommendations Re: I.R.S. Summons
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Enforcement, filed July 24, 2012, are hereby adopted in full.
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The I.R.S. summons issued to Respondent is hereby enforced.
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3.
Respondent Kendall O. Bates is ordered to appear before investigating Revenue
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Officer Lorena Ramos, or her designated representative, as the I.R.S. offices at
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2525 Capitol Street, Suite 206, Fresno, California 93721-2227, 21 days after the
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issuance of this order, at 10:00 a.m., or such later date and time to be set in
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writing by Revenue Officer Ramos, then and there to be sworn, to give testimony,
and to produce for examination and copying the books, checks, records, papers
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and other data demanded by the summons. The examination shall continue from
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day to day until completed.
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The Clerk of Court is directed to serve this and future orders by mail to Mr.
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Kendall O. Bates, P.O. Box 25335, Fresno, CA 93729-5335.
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IT IS SO ORDERED.
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Dated:
b9ed48
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August 9, 2012
/s/ Lawrence J. O'Neill
UNITED STATES DISTRICT JUDGE
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