United States of America v. Jerkovich
Filing
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ORDER ADOPTING 28 FINDINGS AND RECOMMENDATIONS; ORDERED to Enforce IRS Summons, signed by District Judge Dale A. Drozd on 10/22/18. (Copy of this order served on Michael A. Jerkovich, 5090 N. Forkner Ave., Fresno, CA 93721-2812)(Martin-Gill, S)
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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: 17-cv-01144-DAD-SKO
v.
MICHAEL A. JERKOVICH dba SUPER
SUDS LAUNDRY,
ORDER ADOPTING FINDINGS AND
RECOMMENDATIONS; ENFORCING
INTERNAL REVENUE SUMMONS
(Doc. No. 28)
Respondent.
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On August 24, 2018, the United States filed a petition to enforce an internal revenue
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summons as part of an investigation of respondent Michael A. Jerkovich dba Super Suds Laundry
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(“respondent”). The petition seeks to enforce three administrative summonses issued December
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6, 2017. (Doc. No. 1.) The matter was referred to a United States Magistrate Judge pursuant to
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28 U.S.C. § 636(b) and Local Rule 302.
On July 27, 2018, the assigned magistrate judge issued findings and recommendations
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recommending that the two IRS summonses at issue (Doc. Nos. 1-2 and 1-3) be enforced.1 (Doc.
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No. 28.) The findings and recommendations were served on all parties appearing in the action
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As discussed in the findings and recommendations, petitioner originally requested enforcement
of a third summons, with which respondent has now sufficiently complied. (See Doc. No. 28 at 2,
n.2.)
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and contained notice that any objections thereto were to be filed within fourteen (14) days after
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service of the order. No 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,
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1.
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full;
2.
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The July 27, 2018 findings and recommendations (Doc. No. 28) are adopted in
The two IRS summonses served upon respondent, Michael A. Jerkovich dba Super
Suds Laundry (Doc Nos. 1-2 and 1-3) are hereby enforced;
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Respondent is to appear at the IRS offices at 2525 Capitol Street, Suite 206,
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Fresno, CA 93721-2227 before revenue officer David M. Lopez or his designated
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representative, on or before a date to be set in writing by revenue officer Lopez in
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consultation with respondent, then and there to be sworn, to give testimony, and to
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produce for examining and copying the books, checks, records, papers and other
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data demanded by the summonses, the examination to continue from day to day
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until completed. Should the appointment date need to be continued or
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rescheduled, the respondent is to be notified in writing of a later date by Revenue
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Officer Lopez; and
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4. The District Court will retain jurisdiction to enforce its order by means of its
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contempt power; and
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5. The Clerk of the Court shall serve this and any future orders issued in this action
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by mailing them to Michael A. Jerkovich, 5090 N. Forkner Ave., Fresno, CA
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93721-2812.
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IT IS SO ORDERED.
Dated:
October 22, 2018
UNITED STATES DISTRICT JUDGE
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