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