United States of America et al v. Soliz

Filing 13

ORDER signed by Judge Morrison C. England, Jr on 11/3/09 re 11 ORDERING that The Magistrate Judge'S 10 Findings and Recommendations, filed October 7, 2009,are ADOPTED IN FULL. The I.R.S. summons issued to respondent, Max Soliz, Jr., is ENFO RCED. Respondent, Max Soliz, Jr., is ORDERED to appear at the I.R.S. offices at 4330 Watt Avenue, Sacramento, California, 95821, before Revenue Officer Charles Duff, or his designated representative, within 21 days of the filing of this order, or at an alternate time and date to be set by Revenue Officer Duff, then and there to be sworn, to give testimony, and to produce for examining and copying the books, checks, records, papers and other data demanded by the summons, the examination to continue from day to day until completed. CASE CLOSED. (Duong, D)

1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28

L A W R E N C E G. BROWN U n ite d States Attorney Y O S H IN O R I H. T. HIMEL #66194 A s s is ta n t United States Attorney E a ste rn District of California 5 0 1 I Street, Suite 10-100 S a c ra m e n to , California 95814-2322 T e le p h o n e : [phone]

IN THE UNITED STATES DISTRICT COURT FOR THE E A S T E R N DISTRICT OF CALIFORNIA

U N IT E D STATES OF AMERICA, and CHARLES DUFF, Revenue Officer, Internal R e v e n u e Service, P e titio n e r s, v. M A X SOLIZ, JR., Respondent.

2:09-m c-0006 9-M C E -K JM O R D E R ENFORCING I.R.S. SU M M O N S T a x p a ye r: ALTA SIERRA IN S U R A N C E SERVICES A G E N C Y , INC.

T h e United States and Revenue Officer Charles Duff here petition for enforcement o f an I.R.S. summons. The matter was placed before United States Magistrate Judge K im b e rly J. Mueller under 28 U.S.C. § 636 et seq. and Local Rule 73-302. On August 2 5 , 2009, Judge Mueller issued an Order to Show Cause, ordering the respondent, Max S o liz , Jr., to show cause why the I.R.S. summons issued to him on March 31, 2009, s h o u ld not be enforced. The Petition, Points and Authorities, and Order to Show Cause w e re served upon the respondent according to Fed. R. Civ. P. 4(e). Respondent filed w ritte n response to the petition under Order to Show Cause paragraph 7. J u d g e Mueller presided at the show-cause hearing on September 30, 2009. Assistant United States Attorney Yoshinori Himel represented petitioners; respondent ///
ORDER ENFORCING I.R.S. SUMMONS

Page 1

1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28

re p re se n te d himself. Both petitioner Duff and respondent testified, and petitioners and re sp o n d e n t brought documentary exhibits, which went into evidence. O n October 7, 2009, Judge Mueller filed Findings and Recommendations, finding th a t the requirements for summons enforcement had been satisfied and recommending th a t the summons be enforced. Neither side filed objections to the Magistrate Judge's f in d in g s and recommendations. I have reviewed the entire record de novo under 28 U.S.C. § 636(b)(1)(C) and L o c a l Rule 72-304. I am satisfied that the Magistrate Judge's findings and re c o m m e n d a tio n s are supported by the record and by proper analysis, and that the re q u e ste d summons enforcement should be granted. Accordingly, it is hereby O R D E R E D as follows: 1 . The Magistrate Judge's Findings and Recommendations, filed October 7, 2009, a re ADOPTED IN FULL. 2 . The I.R.S. summons issued to respondent, Max Soliz, Jr., is ENFORCED. 3 . Respondent, Max Soliz, Jr., is ORDERED to appear at the I.R.S. offices at 4 3 3 0 Watt Avenue, Sacramento, California, 95821, before Revenue Officer Charles Duff, o r his designated representative, within 21 days of the filing of this order, or at an a ltern a te time and date to be set by Revenue Officer Duff, then and there to be sworn, to g i v e testimony, and to produce for examining and copying the books, checks, records, p a p e rs and other data demanded by the summons, the examination to continue from day to day until completed. It is SO ORDERED. D a te d : November 3, 2009 ________________________________ M O R R IS O N C. ENGLAND, JR. U N IT E D STATES DISTRICT JUDGE

ORDER ENFORCING I.R.S. SUMMONS

Page 2