United States of America v. Jerkovich

Filing 22

ORDER REGARDING SHOW CAUSE HEARING. Order signed by Magistrate Judge Sheila K. Oberto on 5/1/2018. (Timken, A)

McGREGOR W. SCOTT
United States Attorney
2 KELLI L. TAYLOR
Assistant United States Attorney
3 501 I Street, Suite 10-100
Sacramento, CA 95814
4 Telephone: [phone]
Facsimile: [phone]
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Attorneys for United States

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IN THE UNITED STATES DISTRICT COURT

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EASTERN DISTRICT OF CALIFORNIA

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UNITED STATES OF AMERICA,
Petitioner,

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ORDER REGARDING SHOW CAUSE
HEARING

v.

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CASE NO. 1:17-CV-1144 DAD SKO

MICHAEL A. JERKOVICH, dba, SUPER
SUDS LAUNDRY,

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Respondent.
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On April 25, 2018, all parties in the above referenced matter appeared before this Court for a

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second Order to Show Cause hearing because Respondent still had not produced the summoned

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information. Specifically, at the original January 10, 2018, Order to Show Cause hearing, the parties

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agreed—and this Court subsequently ordered—Respondent Jerkovich to provide IRS Revenue Agent

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David Lopez with the following documents no later than April 11, 2018:

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1. Partnership returns for 2014, 2015, and 2016;

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2. Personal income tax returns for 2012, 2013, 2014, 2015, and 2016; and

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3. Financial information including completed Form 433a, 2017 bank statements, proof of

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income, and major expense statements including mortgage statements, vehicle loans and personal loans.

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Defendant also agreed to get current on his 941 tax deposits by making payroll taxes on the 15th

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of every month.
ORDER

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Respondent failed to comply with the Court’s January 11, 2018 order. Although Respondent

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brought some documents to the April 25, 2018, hearing, the documents were incomplete. Despite this,

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the United States was amendable to Respondent being given one last chance to provide the required

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documents before escalating this matter to a contempt proceeding.

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Accordingly, the parties agreed that on or before June 30, 2018, Respondent Jerkovich shall
provide IRS Revenue Agent David Lopez with the following documents:

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1. His partnership returns for 2014, 2015, and 2016;

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2. His personal income tax returns for 2012, 2013, 2014, 2015, and 2016; and

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3. Copies of requested financial information including any outstanding 2017 bank statements,

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proof of income, and major expense statements including mortgage statements, vehicle loans and

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personal loans.
Respondent also agreed to get current on his 941 tax deposits by making payroll taxes on the

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15th of every month.

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A further hearing in this matter is scheduled for 9:30 a.m. on July 25, 2018.

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No later than five (5) days prior to hearing date, Petitioner SHALL advise the Court whether

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Respondent has complied with the tax summons and whether a further hearing is necessary. If no

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hearing is necessary, the Court will vacate the hearing.

Respondent was advised of the importance of communicating with the United States and the

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Revenue Officer about the status of his efforts and production of required documents.
Based on the parties’ agreement, and good cause existing,

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IT IS SO ORDERED.
Dated:

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May 1, 2018

/s/

UNITED STATES MAGISTRATE JUDGE

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ORDER
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Sheila K. Oberto

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.