United States of America v. Ingram

Filing 17

ORDER ADOPTING 14 FINDINGS AND RECOMMENDATIONS and ENFORCING INTERNAL REVENUE SERVICE SUMMONS (Case Management Deadline: 4/3/2017) (Copy of this order mailed to James W. Ingram) (Martin-Gill, S)

1
2
3
4
5
6
7
8

UNITED STATES DISTRICT COURT

9

EASTERN DISTRICT OF CALIFORNIA

10
11

UNITED STATES OF AMERICA,
Petitioner,

12
13
14

Case No. 1:16-cv-01663-AWI-SAB
ORDER ADOPTING FINDINGS AND
RECOMMENDATIONS AND ENFORCING
INTERNAL REVENUE SERVICE
SUMMONS

v.
JAMES W INGRAM,

(ECF No. 14)
15

Respondent.

16
17

On November 2, 2016, Petitioner United States of America filed a petition to enforce an

18 Internal Revenue Service summons against Respondent James W. Ingram which was referred to
19 a United States Magistrate Judge pursuant to 28 U.S.C. § 636(b)(1)(B) and Local Rule 302.
20

On February 16, 2017, the Magistrate Judge filed a findings and recommendations. The

21 findings and recommendations recommended that the petition to enforce the Internal Revenue
22 Service summons be granted. The findings and recommendations was served on the parties and
23 contained notice that any objections to the findings and recommendations were to be filed within
24 fourteen days (14) days from the date of service. The period for filing objections has passed and
25 no objections have been filed.
26

In accordance with the provisions of 28 U.S.C. § 636(b)(1)(C), this Court has conducted

27 a de novo review of this case. Having carefully reviewed the entire file, the Court finds the
28 findings and recommendations to be supported by the record and by proper analysis.

1

1

Accordingly, IT IS HEREBY ORDERED that:

2

1.

The findings and recommendations filed on February 16, 2017 is ADOPTED IN
FULL.

3
4

2.

Petitioner’s petition to enforce the Internal Revenue Service summons is GRANTED.

5

3.

Respondent James W. Ingram is ordered to appear before investigating Revenue

6

Officer Danielle Moser, or her designated representative, at the Internal Revenue

7

offices at 2525 Capitol Street, Suite 205, Fresno, California 93721, twenty-one (21)

8

days after the issuance of this order, at 10:00 a.m., or such later date and time to be

9

set in writing by Revenue Officer Moser, then and there to be sworn, to give

10

testimony, and to produce for examination and copying the books, checks, records,

11

papers and other data demanded by the summonses. The examination shall continue

12

from day to day until completed.

13

4.

The Court shall retain jurisdiction to enforce its order by its contempt power.

14

5.

The Clerk of Court is directed to serve this and further orders by mail to James W.

15

Ingram, 1744 E. Caldwell Avenue, Visalia, CA 93292.

16
17

IT IS SO ORDERED.

18 Dated: March 9, 2017

SENIOR DISTRICT JUDGE

19
20
21
22
23
24
25
26
27
28

2