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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1 2 3 4 5 6 7 8 UNITED STATES DISTRICT COURT 9 FOR THE EASTERN DISTRICT OF CALIFORNIA 10 11 UNITED STATES OF AMERICA, 12 Petitioner, 13 14 No. 1:16-cv-1699-DAD-SKO v. JULIAN C. CHAPA, 15 Respondent. ORDER ADOPTING FINDINGS AND RECOMMENDATIONS THAT THE I.R.S. SUMMONS BE ENFORCED (Doc. 8) 16 On March 8, 2017, the assigned magistrate judge issued findings and recommendations 17 18 recommending that the IRS summons at issue be enforced. (Doc. 8) The findings and 19 recommendations were served on all parties appearing in the action and contained notice that any 20 objections thereto were to be filed within fourteen (14) days after service of the order. No 21 objections have been filed. 22 In accordance with the provisions of 28 U.S.C. § 636 (b)(1)(C), this court has conducted a 23 de novo review of the case. Having carefully reviewed the entire file, the court concludes that the 24 magistrate judge’s findings and recommendations are supported by the record and proper 25 analysis. 26 Accordingly, IT IS HEREBY ORDERED that: 27 1. 28 The I.R.S. summons served upon respondent, Julian C. Chapa, is enforced; ///// 1 1 2. Respondent is ordered to appear at the I.R.S. offices at 2525 Capitol Street, Suite 2 206, Fresno, CA 93721-2227, before Revenue Officer Lisa R. Lopez or her designated 3 representative, on March 24, 2017, at 10:00 a.m., as agreed to by Revenue Officer Lopez and 4 respondent at the show cause hearing; 5 3. Respondent is to appear before Revenue Officer Lopez or her designated 6 representative, then and there to be sworn, to give testimony, and to produce for examining and 7 copying the books, checks, records, papers and other data demanded by the summons, the 8 examination is to continue from day to day until completed, unless compliance with the summons 9 is fully achieved prior to that date and time; 10 11 12 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 5. Until complied with, the court shall retain jurisdiction to enforce its order pursuant 13 to its contempt power. 14 IT IS SO ORDERED. 15 Dated: March 23, 2017 UNITED STATES DISTRICT JUDGE 16 17 18 19 20 21 22 23 24 25 26 27 28 2

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