United States of America v. Hansen et al

Filing 6

FINDINGS and RECOMMENDATIONS re 1 Petition for Judicial Approval of Levy on Principal Residence signed by Magistrate Judge Gary S. Austin on 11/15/2012. Objections due within fifteen (15) days after the date of this Findings and Recommendation.(Martinez, A)

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1 2 3 4 5 6 7 UNITED STATES DISTRICT COURT 8 EASTERN DISTRICT OF CALIFORNIA 9 FRESNO, CALIFORNIA 10 UNITED STATES OF AMERICA, 11 12 13 14 15 16 ) ) Petitioner, ) ) v. ) ) ) ) MARK W. HANSEN and TAMI D. HANSEN, ) ) Respondents. ) ) __________________________________________) Case No. 1:12-mc-43 AWI GSA FINDINGS AND RECOMMENDATIONS RE: PETITION FOR JUDICIAL APPROVAL OF LEVY ON PRINCIPAL RESIDENCE (Doc. 1) 17 18 I. 19 INTRODUCTION Pending before the Court is the United States’ (“Petitioner”) Petition for Judicial Approval of 20 Internal Revenue Service Levy On a Principal Residence. (Doc. 1). Petitioner seeks to levy upon Mark 21 W. Hansen and Tami D. Hansen’s (“Respondents”) principal residence to satisfy Respondents’ unpaid 22 federal income tax liabilities, interest, and penalties for the 2000, 2003, 2005, 2006, 2007, 2008, and 23 2009 tax years. For the following reasons, the Court recommends that the petition be GRANTED. 24 II. 25 DISCUSSION By statute, “[i]f any person liable to pay any tax neglects or refuses to pay the same within 10 26 days after notice and demand,” the government may collect the unpaid tax “by levy upon all property and 27 rights to property (except such property as is exempt under section 6334) belonging to such person or on 28 which there is a lien provided in this chapter for the payment of such tax.” 26 U.S .C. § 6331(a). Section 6334 provides in relevant part that, “[a] principal residence shall not be exempt from levy if a judge or 1 magistrate of a district court of the United States approves (in writing) the levy of such residence.” 26 2 U.S.C. § 6334(e)(1). 3 In support of its application, Petitioner submitted the sworn declaration of Revenue Officer 4 David Lopez dated September 25, 2012, and Certified IRS Form 4340 transcripts, showing that the 5 Internal Revenue Service (“IRS”) assessed federal income tax, interest, and penalties against 6 Rsepondents. Moreover, Petitioner submitted proof that the IRS properly notified Respondents of their 7 liabilities, and that it made a demand for payment from Respondents. 8 After the filing of the Petition, on October 3, 2012, the Court issued a Notice and Order to Show 9 Cause (“OSC”) directed to Respondents. (Doc. 2). The OSC was personally served on Respondents on 10 October 5, 2012. (Doc. 3). The OSC notified Respondents of the Petition and informed them that 11 Petitioner sought an order allowing the IRS to levy upon real property located at 1422 Celeste Avenue, 12 Clovis California 93611 (“the subject property”) in order to sell Respondents’ interests in the property to 13 satisfy Respondents’ income tax liabilities. The Court further advised Respondents of their rights to 14 object to Plaintiff's Petition and ordered them to file any objections in writing with the Clerk of Court 15 within twenty-five days of the service of the order. The Order advised Respondents that if no timely 16 written objections were filed, the Court would enter an order approving an IRS levy on the subject 17 property. 18 To date, Respondents have not filed any written objections with the Clerk of Court to the 19 Petition, and more than twenty-five days have elapsed since the Petition and the Court's OSC were 20 personally served upon Respondents. Accordingly, the Court finds that the Petition for Judicial 21 Approval of Levy Upon Principal Residence should be granted. See, 26 C.F.R. § 301.6334–1(d). 22 III. 23 RECOMMENDATION IT IS HEREBY RECOMMENDED THAT the United States’ Petition for Judicial Approval of 24 Internal Revenue Service Levy upon the Principal Residence of Respondents, Mark W. Hansen and 25 Tami D. Hansen, located at 1422 Celeste Avenue, Clovis, California 96311 be APPROVED. 26 IT IS FURTHER RECOMMENDED THAT a levy upon Mark W. Hansen and Tami D. 27 Hansen’s interests in the real property located at 1422 Celeste Avenue, Clovis, California 96311 to 28 satisfy all or part of the unpaid federal income taxes, penalties, interest, and other statutory additions for 1 the income tax years 2000, 2003, 2005, 2006, 2007, 2008, and 2009, as set forth in paragraph seven (7) 2 and eight (8) of the Government's Petition, which may be executed by any authorized officer of the 3 Internal Revenue Service, be APPROVED. 4 These findings and recommendations are submitted to United States District Judge Anthony W. 5 Ishii, pursuant to 28 U.S.C. § 636(b)(1)(B). Within fifteen (15) days after the date of this Finding and 6 Recommendation, the parties may file written objections with the Court. The document should be 7 captioned “Objections to Magistrate Judge’s Finding and Recommendation.” The parties are advised 8 that failure to file objections within the specified time may waive the right to appeal the District Court’s 9 order. Martinez v. Ylst, 951 F.2d 1153 (9th Cir. 1991). 10 IT IS SO ORDERED. 11 Dated: November 15, 2012 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 /s/ Gary S. Austin UNITED STATES MAGISTRATE JUDGE

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