United States of America v. Boyd

Filing 9

ORDER ADOPTING 8 FINDINGS AND RECOMMENDATIONS;ORDERED that Petition to Enforce the IRS Summons issue to Respondent Michael G. Boyd is GRANTED; Respondent is ORDERED to appear at such time and place as may be fixed by Revenue Officer, signed by District Judge Lawrence J. O'Neill on 8/28/2012. (Martin-Gill, S)

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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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vs.
MICHAEL G. BOYD,
Respondent.

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1:12cv0733 LJO DLB
ORDER ADOPTING FINDINGS AND
RECOMMENDATIONS
(Document 8)

On August1, 2012, the Magistrate Judge issued Findings and Recommendations that the

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Petition to Enforce the IRS Summons issued to Respondent Michael G. Boyd be GRANTED.

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The Findings and Recommendations were served on all parties appearing in the action and

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contained notice that any objections were to be filed within fourteen (14) days of the date of

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service of the order. Over fourteen (14) days have passed and no objections have been filed.

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In accordance with the provisions of 28 U.S.C. § 636 (b)(1)(C), this Court has conducted
a de novo review of the case. Having carefully reviewed the entire file, the Court concludes that
the Magistrate Judge’s Findings and Recommendations are supported by the record and proper
analysis.

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Accordingly, IT IS HEREBY ORDERED that:
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The Findings and Recommendations issued August 1, 2012, are ADOPTED IN
FULL;

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2.

The Petition to Enforce the IRS Summons issued to Respondent Michael G. Boyd
is GRANTED; and

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3.

Respondent Michael G. Boyd is ORDERED to appear at such time and place as

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may be fixed by Revenue Officer David M. Lopez, or any other proper Officer or

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employee of the IRS, and to produce for examining and copying the books,

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checks, records, papers and other data demanded by the summons.

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IT IS SO ORDERED.
Dated:

/s/ Lawrence J. O’Neill

August 28, 2012

UNITED STATES DISTRICT JUDGE

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DEAC_Signature-END:

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66h44d

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