United States of America v. Chapa

Filing 9

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)

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UNITED STATES DISTRICT COURT

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FOR THE EASTERN DISTRICT OF CALIFORNIA

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UNITED STATES OF AMERICA,

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Petitioner,

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No. 1:16-cv-1699-DAD-SKO

v.
JULIAN C. CHAPA,

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Respondent.

ORDER ADOPTING FINDINGS AND
RECOMMENDATIONS THAT THE I.R.S.
SUMMONS BE ENFORCED
(Doc. 8)

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On March 8, 2017, the assigned magistrate judge issued findings and recommendations

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recommending that the IRS summons at issue be enforced. (Doc. 8) The findings and

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recommendations were served on all parties appearing in the action and contained notice that any

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objections thereto were to be filed within fourteen (14) days after service of the order. No

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objections have been filed.

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

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de novo review of the case. Having carefully reviewed the entire file, the court concludes that the

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magistrate judge’s findings and recommendations are supported by the record and proper

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analysis.

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Accordingly, IT IS HEREBY ORDERED that:

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1.

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The I.R.S. summons served upon respondent, Julian C. Chapa, is enforced;

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2.

Respondent is ordered to appear at the I.R.S. offices at 2525 Capitol Street, Suite

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206, Fresno, CA 93721-2227, before Revenue Officer Lisa R. Lopez or her designated

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representative, on March 24, 2017, at 10:00 a.m., as agreed to by Revenue Officer Lopez and

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respondent at the show cause hearing;

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3.

Respondent is to appear before Revenue Officer Lopez or her designated

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representative, then and there to be sworn, to give testimony, and to produce for examining and

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copying the books, checks, records, papers and other data demanded by the summons, the

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examination is to continue from day to day until completed, unless compliance with the summons

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is fully achieved prior to that date and time;

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4.

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
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Until complied with, the court shall retain jurisdiction to enforce its order pursuant

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to its contempt power.

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IT IS SO ORDERED.

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Dated:

March 23, 2017
UNITED STATES DISTRICT JUDGE

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