United States of America v. Hernandez

Filing 10

ORDER ENFORCING INTERNAL REVENUE SUMMONS; ORDER ADOPTING 8 FINDINGS AND RECOMMENDATIONS as to Taxpayer: Jose Alejandro Hernandez signed by Chief Judge Lawrence J. O'Neill on 04/3/17. (Copy of this order mailed to Jose Alejandro Hernandez, 26128 Club Drive, Madera, California 93638)(Martin-Gill, S)

1 PHILLIP A. TALBERT
United States Attorney
2 BOBBIE J. MONTOYA
Assistant United States Attorney
3 Eastern District of California
501 I Street, Suite 10-100
4 Sacramento, CA 95814-2322
Telephone: [phone]
5 Facsimile: [phone]
Email: [e-mail]
6
7 Attorneys for Petitioner United States of America
8

IN THE UNITED STATES DISTRICT COURT

9

EASTERN DISTRICT OF CALIFORNIA

10
11

UNITED STATES OF AMERICA,

12
13
14
15

1:16-cv-001746-LJO-BAM

Petitioner,
v.
JOSE ALEJANDRO HERNANDEZ,

ORDER ENFORCING INTERNAL
REVENUE SUMMONS (ADOPTING
MAGISTRATE JUDGE’S FINDINGS AND
RECOMMENDATIONS)

Respondent.
Taxpayer: JOSE ALEJANDRO HERNANDEZ

16
17
18

The United States of America filed a petition to enforce an internal revenue summons

19 issued July 22, 2016, as part of an investigation of Respondent Jose Alejandro Hernandez to
20 secure books and records relating to the tax liability or the collection of the tax liability for
21 federal income tax for the years ending December 31, 2013, December 31, 2014, and
22 December 31, 2015. ECF 1. The matter was referred to United States Magistrate Judge Barbara
23 A. McAuliffe pursuant to 28 U.S.C. § 636(b) and Local Rules 302 and 304.
24

The Magistrate Judge ordered Respondent to appear and show cause on

25 February 24, 2017, why the I.R.S. summons issued to him on July 22, 2016, should not be
26 enforced. ECF 4. The Petitioner served Respondent with the verified petition filed
27 November 17, 2016 (ECF 1), and its supporting memorandum (ECF 3-1), and the Order to
28 Show Cause filed November 21, 2016 (ECF 4), in conformity with Fed. R. Civ. P. 4.

30

Order Enforcing Internal Revenue Summons (Adopting
Magistrate Judge’s Findings & Recommendations)

1

1 Respondent did not file opposition or non-opposition to the verified petition as provided for in
2 the Order to Show Cause.
3

At the show cause hearing, Bobbie J. Montoya, Assistant United States Attorney,

4 appeared on behalf of Petitioner, and investigating Revenue Agent Naoemi Salinas also was
5 present in the courtroom. Respondent Jose Alejandro Hernandez personally appeared at the
6 hearing. On March 13, 2017, the Magistrate Judge filed Findings and Recommendations
7 finding that the summons enforcement requirements had been satisfied and recommending the
8 summons be enforced and that Respondent be ordered to appear at the I.R.S. offices at
9 2525 Capitol Street, Suite 203, Fresno, California, before Revenue Agent Salinas or her
10 designated representative, on April 28, 2017, at 10:00 a.m., as agreed to by Revenue Agent
11 Naoemi Salinas and Respondent Jose Alejandro Hernandez at the show cause hearing. ECF 8.
12 The Clerk of Court served Respondent by mail with the Findings and Recommendations on
13 March 13, 2017.
14

The Findings and Recommendations provided 14 days for the filing of objections. No

15 objections have been filed.
16

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

17 de novo review of this case. Having carefully reviewed the entire file, the Court finds the
18 Findings and Recommendations are supported by the record and proper analysis and determines
19 that summons enforcement is properly granted.
20

Accordingly, it is hereby ORDERED that:

21

1.

The Magistrate Judge’s Findings and Recommendations and Order Re: I.R.S.

22

Summons Enforcement filed March 13, 2017, ECF 8, hereby are ADOPTED IN

23

FULL.

24

2.

The I.R.S. summons issued to Respondent is hereby ENFORCED.

25

3.

Respondent JOSE ALEJANDRO HERNANDEZ is ORDERED to appear at the

26

I.R.S. offices at 2525 Capitol Street, Suite 203, Fresno, California, before Revenue

27

Agent Naoemi Salinas or her designated representative, on April 28, 2017, at

28

10:00 a.m., as agreed to by Revenue Agent Naoemi Salinas and Respondent Jose

30

Order Enforcing Internal Revenue Summons (Adopting
Magistrate Judge’s Findings & Recommendations)

2

1

Alejandro Hernandez at the show cause hearing, then and there to be sworn, to

2

give testimony, and to produce for examining and copying the books, checks,

3

records, papers and other data demanded by the summons, the examination to

4

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

5

fully achieved prior to that date and time. Should the foregoing appointment date

6

need to be continued or rescheduled, the Respondent is to be notified in writing of

7

a later date by Revenue Agent Naoemi Salinas.

8

4.

9
10

The District Court will retain jurisdiction to enforce its order by means of its
contempt power.

5.

11

THE CLERK SHALL SERVE this and further orders by mail to Jose Alejandro
Hernandez, 26128 Club Drive, Madera, California 93638.

12
13 IT IS SO ORDERED.
14

Dated:

April 3, 2017

/s/ Lawrence J. O’Neill _____
UNITED STATES CHIEF DISTRICT JUDGE

15
16
17
18
19
20
21
22
23
24
25
26
27
28

30

Order Enforcing Internal Revenue Summons (Adopting
Magistrate Judge’s Findings & Recommendations)

3