United States of America v. Vannortwick

Filing 9

ORDER After Show Cause Hearing re Tax Summons Enforcement signed by Magistrate Judge Sheila K. Oberto on 06/11/2015. (Flores, E)

1 BENJAMIN B. WAGNER
United States Attorney
2 BOBBIE J. MONTOYA
Assistant United States Attorney
3 Eastern District of California
501 I Street, Suite 10-100
4 Sacramento, CA 95814-2322
Telephone: [phone]
5 Facsimile: [phone]
email: [e-mail]
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7 Attorneys for Petitioner United States of America
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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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1:15-cv-00596-LJO-SKO
ORDER AFTER SHOW CAUSE HEARING
RE: TAX SUMMONS ENFORCEMENT

v.
THOMAS D. VANNORTWICK,
Respondent.

Taxpayer:
THOMAS D. VANNORTWICK

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This matter came before United States Magistrate Judge Sheila K. Oberto on June 10, 2015,

20 under the Order to Show Cause filed April 22, 2015 (Doc. #4). The order, with the verified petition
21 filed April 16, 2015 (Doc. #1), and its supporting memorandum (Doc. #3-1), was personally served on
22 the wife of Respondent Thomas D. Vannortwick, Lorraine Vannortwick, at Respondent’s residence on
23 April 30, 2015. Doc. #5. Respondent did not file opposition or non-opposition to the verified petition as
24 provided for in the Order to Show Cause. At the hearing, Bobbie J. Montoya, Assistant United States
25 Attorney, appeared for Petitioner United States of America. Investigating Revenue Officer David M.
26 Lopez was present in the courtroom. Respondent also appeared at the hearing.
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The Verified Petition to Enforce Internal Revenue Summons (Doc. #1) seeks to enforce

28 administrative summonses (Exhibits A and B to the petition (Doc. #1)) issued September 30, 2014. The

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[proposed] ORDER AFTER SHOW CAUSE HEARING
RE: TAX SUMMONS ENFORCEMENT

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1 summonses are part of an investigation to secure information needed to collect assessed federal income
2 taxes (Form 1040) for tax years ending December 31, 2003, December 31, 2004, December 31, 2007,
3 and December 31, 2008, and seeking information needed to determine the correct federal income taxes
4 (Form 1040) and statutory additions for the tax years ending December 31, 2005, December 31, 2006,
5 December 31, 2009, December 31, 2010, December 31, 2011, December 31, 2012, and December 31,
6 2013.
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Respondent agreed to appear and fully comply with the summonses at the I.R.S. offices at 2525

8 Capitol Street, Suite 206, Fresno, California 93721-2227, before Revenue Officer Lopez or his
9 designated representative, on June 22, 2015, at 9:00 a.m., as agreed to by Revenue Officer Lopez and
10 Respondent at the show cause hearing. If Respondent violates this Order, the United States may take
11 appropriate steps to request the Court’s enforcement of the tax summonses, up to and including
12 requesting contempt proceedings against Respondent.
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THE CLERK SHALL SERVE this order by mail to: Thomas D. Vannortwick, 3128 E. Millbrae

14 Avenue, Fresno, CA 93710-4939.
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16 IT IS SO ORDERED.
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Dated:

June 11, 2015

/s/ Sheila K. Oberto
UNITED STATES MAGISTRATE JUDGE

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[proposed] ORDER AFTER SHOW CAUSE HEARING
RE: TAX SUMMONS ENFORCEMENT

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