United States of America v. Hansen et al

Filing 9

ORDER Adopting 6 FINDINGS AND RECOMMENDATIONS signed by District Judge Anthony W. Ishii on 7/30/2013. (Sant Agata, S)

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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

ORDER ADOPTING FINDINGS
AND RECOMMENDATIONS
(Doc. 6)

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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. The property is located at 1422 Celeste Avenue, Clovis, California 96311.

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On November 15, 2012, the Magistrate Judge issued Findings and Recommendations

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recommending that the United States’ petition be granted. (Doc. 6). The Findings and

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Recommendations were served on Respondents and contained notice that any objections were to be filed

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no later than December 28, 2012. (Docs. 6, 7, and 8). No 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 a de
novo review of the case. Having carefully reviewed the entire file, the Court finds that the 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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1.

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The Findings and Recommendations dated November 15, 2012 (Doc. 6) are ADOPTED
IN FULL;

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The United States’ Petition for Judicial Approval of Internal Revenue Service Levy upon

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the Principal Residence of Respondents, Mark W. Hansen and Tami D. Hansen, located

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at 1422 Celeste Avenue, Clovis, California 96311 is APPROVED; and

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3.

A levy upon Mark W. Hansen and Tami D. Hansen’s interests in the real property located

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at 1422 Celeste Avenue, Clovis, California 96311 to satisfy all or part of the unpaid

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federal income taxes, penalties, interest, and other statutory additions for the income tax

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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

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officer of the Internal Revenue Service, is APPROVED.

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IT IS SO ORDERED.

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Dated:
0m8i78

July 30, 2013
SENIOR DISTRICT JUDGE