United States of America v. Furgison-Mayall

Filing 20

ORDER ADOPTING 18 FINDINGS AND RECOMMENDATIONS and Enforcing I.R.S. Summons signed by District Judge Lawrence J. O'Neill on 03/27/2015. (Flores, E)

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IN THE UNITED STATES DISTRICT COURT
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EASTERN DISTRICT OF CALIFORNIA
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UNITED STATES OF AMERICA,
Petitioner,

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1:14-cv-01334-LJO-BAM
ORDER ADOPTING FINDINGS AND
RECOMMENDATIONS AND ENFORCING
I.R.S. SUMMONS

v.
TERRI FURGISON-MAYALL,

(Doc. 18)
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Respondent.

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The United States petitions for enforcement of an I.R.S. summons issued November 1,

14 2013, as part of an investigation of the respondent to secure information needed to collect Form
15 1040 assessed federal income taxes for the tax years ending December 31, 2006, December 31,
16 2007, December 31, 2008, December 31, 2009 and December 31, 2010. The matter was
17 referred to United States Magistrate Judge Barbara A. McAuliffe pursuant to U.S.C. § 636,
18 et seq., and Local Rule 302.
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On October 8, 2014, the Magistrate Judge ordered Respondent to show cause why the

20 I.R.S. summons issued to her November 1, 2013, should not be enforced. (Doc. 10). Pursuant
21 to Federal Rule of Civil Procedure 4, the Petitioner personally served Respondent via
22 Respondent’s friend, Michelle Milton, at Respondent’s residence on December 4, 2014, and on
23 Respondent via certified mail at Respondent’s last known address (Docs. 13 and 14), with the
24 following documents : (1) the Verified Petition, (Doc. 1), and its supporting memorandum,
25 (Doc. 2-1); (2) a certified copy of the Order to Show Cause filed October 8, 2014, (Doc. 10);
26 and (3) the Order Continuing Order to Show Cause Hearing filed November 26, 2014, (Doc.
27 12). Respondent did not file an opposition to the enforcement under paragraph 7 of the order to
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show cause, and did not appear at the February 13, 2015, hearing before the Magistrate Judge.

Order Adopting Findings and Recommendations and
30 Enforcing I.R.S. Summons

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1 On March 2, 2015, the Magistrate Judge filed Findings and Recommendations, finding that the
2 summons enforcement requirements had been satisfied and recommended enforcement of the
3 summons. (Doc. 18). The Clerk of Court served Respondent by mail with the Findings and
4 Recommendations on March 2, 2015. (Doc. 18).
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The Findings and Recommendations provided 14 days for the filing of objections.

6 Neither party has filed objections.
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In accordance with 28 U.S.C. § 636(b)(1)(C), this Court has conducted a de novo review

8 of the case. Having carefully reviewed the entire file, the Court finds the Findings and
9 Recommendations are supported by the record and proper analysis, and determines that the
10 summons enforcement is properly granted.
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Accordingly, the Court hereby ORDERS:

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1.

The Magistrate Judge’s Findings and Recommendations Re: I.R.S. Summons

13 Enforcement, filed March 2, 2015 (Doc. 18), are ADOPTED IN FULL;
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2.

The I.R.S. summons issued to Respondent is ENFORCED;

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3.

Respondent Terri Furgison-Mayall is ORDERED to appear before investigating

16 Revenue Officer Evan D. Moses, or his designated representative, at the I.R.S. offices at 2525
17 Capitol Street, Suite 205, Fresno, California 93721, 21 days after the issuance of this order, or at
18 a later date and time to be set in writing by Revenue Officer Evan D. Moses, then and there to be
19 sworn, to give testimony, and to produce for examining and copying the books, checks, records,
20 papers and other data demanded by the summons, the examination to continue from day to day
21 until completed. The District Court will retain jurisdiction to enforce its order by means of its
22 contempt power; and
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Order Adopting Findings and Recommendations and
30 Enforcing I.R.S. Summons

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The Clerk of the Court shall serve this and further orders by mail to Terri Furgison-

2 Mayall, 607 Coventry Avenue, Clovis, California 93611.
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4 IT IS SO ORDERED.
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Dated:

March 27, 2015

/s/ Lawrence J. O’Neill
UNITED STATES DISTRICT JUDGE

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Order Adopting Findings and Recommendations and
30 Enforcing I.R.S. Summons

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