United States of America v. Knutson

Filing 10

ORDER ADOPTING 7 FINDINGS AND RECOMMENDATIONS and GRANTING Petition to Enforce IRS Summons, signed by Chief Judge Lawrence J. O'Neill on 12/8/17. (This order served on Jon Knutson, Golden Valley Supportive Services, 11303 Clarion River Drive, Bakersfield, CA 93311)(Martin-Gill, S)

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UNITED STATES DISTRICT COURT

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EASTERN DISTRICT OF CALIFORNIA

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UNITED STATES OF AMERICA,

Case No. 1:17-cv-01227-LJO-SAB

Petitioner,

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v.

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ORDER ADOPTING FINDINGS AND
RECOMMENDATIONS AND GRANTING
PETITION TO ENFORCE IRS SUMMONS

JON KNUTSON,

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(ECF No. 1, 7)

Respondent.

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On September 12, 2017, Petitioner United States of America filed a petition to enforce an

18 Internal Revenue Service (“IRS”) summons which was referred to a United States Magistrate
19 Judge pursuant to 28 U.S.C. § 636(b)(1)(B) and Local Rule 302.
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On November 15, 2017, the Magistrate Judge filed a findings and recommendations

21 recommending that the petition to enforce the tax summons be granted. The findings and
22 recommendations was served on the parties and contained notice that any objections to the
23 findings and recommendations were to be filed within fourteen days (14) days from the date of
24 service. The period for filing objections has passed and 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

26 a de novo review of this case. Having carefully reviewed the entire file, the Court finds the
27 findings and recommendations to be supported by the record and by proper analysis.
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Accordingly, IT IS HEREBY ORDERED that:

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1.

The findings and recommendations, filed November 15, 2017, is ADOPTED IN
FULL;

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2.

Petitioner’s petition to enforce the IRS summons is GRANTED;

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3.

Respondent Jon Knutson is ordered to appear before investigating Revenue

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Officer Michael J. Papasergia, or his designated representative, at the Internal

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Revenue Offices at 4825 Coffee Road, Bakersfield, California, 30 (thirty) days

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after the issuance of this order, at 10:00 a.m., or such later date and time to be set

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in writing by Revenue Officer Papasergia, then and there to be sworn, to give

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testimony, and to produce for examination and copying the books, checks,

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records, papers and other data demanded by the summonses. The examination

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shall continue from day to day until completed.

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4.

The Court shall retain jurisdiction to enforce its order by its contempt power.

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The Clerk of Court is directed to serve this and further orders by mail to Jon

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Knutson, Golden Valley Supportive Services, 11303 Clarion River Drive,

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Bakersfield, CA 93311.

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IT IS SO ORDERED.
Dated:

/s/ Lawrence J. O’Neill _____

December 8, 2017

UNITED STATES CHIEF DISTRICT JUDGE
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