United States of America v. Chapa
ORDER adopting 8 FINDINGS AND RECOMMENDATIONS that the I.R.S. Summons be enforced signed by District Judge Dale A. Drozd on 3/23/2017. (Lundstrom, T)
UNITED STATES DISTRICT COURT
FOR THE EASTERN DISTRICT OF CALIFORNIA
UNITED STATES OF AMERICA,
JULIAN C. CHAPA,
ORDER ADOPTING FINDINGS AND
RECOMMENDATIONS THAT THE I.R.S.
SUMMONS BE ENFORCED
On March 8, 2017, the assigned magistrate judge issued findings and recommendations
recommending that the IRS summons at issue be enforced. (Doc. 8) The findings and
recommendations were served on all parties appearing in the action and contained notice that any
objections thereto were to be filed within fourteen (14) days after service of the order. No
objections have been filed.
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 concludes that the
magistrate judge’s findings and recommendations are supported by the record and proper
Accordingly, IT IS HEREBY ORDERED that:
The I.R.S. summons served upon respondent, Julian C. Chapa, is enforced;
Respondent is ordered to appear at the I.R.S. offices at 2525 Capitol Street, Suite
206, Fresno, CA 93721-2227, before Revenue Officer Lisa R. Lopez or her designated
representative, on March 24, 2017, at 10:00 a.m., as agreed to by Revenue Officer Lopez and
respondent at the show cause hearing;
Respondent is to appear before Revenue Officer Lopez or her designated
representative, then and there to be sworn, to give testimony, and to produce for examining and
copying the books, checks, records, papers and other data demanded by the summons, the
examination is to continue from day to day until completed, unless compliance with the summons
is fully achieved prior to that date and time;
Should the March 24, 2017, appearance need to be continued or rescheduled, the
respondent is to be notified in writing of a later date by Revenue Officer Lopez; and
Until complied with, the court shall retain jurisdiction to enforce its order pursuant
to its contempt power.
IT IS SO ORDERED.
March 23, 2017
UNITED STATES DISTRICT JUDGE
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