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)

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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

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