USA, et al v. Scott

Filing 13

ORDER ADOPTING 7 FINDINGS AND RECOMMENDATIONS in full signed by Senior Judge Lawrence K. Karlton on 06/22/10 and ORDERING that the I.R.S. summons issued to respondent, Jeffrey Scott, is ENFORCED; Jeffrey Scott is ORDERED to appear at the I.R.S. off ices at 4830 Business Center Drive, Suite 250, Fairfield, CA, before Revenue Officer Jose Arteaga, or his designated representative, w/i 21 or at a later time and date to be set in writing by Revenue Officer Arteaga, then and there to be sworn, to gi ve 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. Clerk shall serve this and future orders by mail to Mr. Jeffrey Scott, at 1731 Alabama Street, Vallejo, California 94590-4737. (Benson, A.)

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B E N J A M IN B. WAGNER 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 JO S E ARTEAGA, Revenue Officer, In te rn a l Revenue Service, P e titio n e r s, v. J E F F R E Y SCOTT,

C a s e No.: 2:10-mc-00037-LKK-KJN O R D E R ADOPTING M A G I S T R A T E JUDGE'S F I N D IN G S AND R E C O M M E N D A T I O N S AND E N F O R C IN G I.R.S. SUMMONS T a x p a ye r: JEFFREY SCOTT

R e sp o n d e n t.

T h e United States and Revenue Officer Jose Arteaga here petition for enforcement o f an I.R.S. summons. The matter was placed before United States Magistrate Judge Kendall J. Newman under 28 U.S.C. § 636 et seq. and Local Rule 73-302. The Verified Petition to Enforce Internal Revenue Service Summons initiating this p ro c e ed in g seeks to enforce an administrative summons, attached as Exhibit A to the p e titio n . The summons is in aid of Revenue Officer Arteaga's investigation to determine f in a n c ia l information for the collection of assessed U.S. individual income tax liabilities (F o r m 1040) for the tax years ending December 31, 2000; December 31, 2001; December 3 1 , 2002; December 31, 2003, and December 31, 2004; and civil penalties for the tax ye a rs ending December 31, 1998; December 31, 1999; December 31, 2000; December 31, ///
ORDER ADOPTING MAGISTRATE JUDGE'S FINDINGS AND RECOMMENDATIONS AND ENFORCING I.R.S. SUMMONS

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2 0 0 1 ; December 31, 2002; December 31, 2004; December 31, 2005; December 31, 2006; D e c em b e r 31, 2007, and December 31, 2008. O n April 13, 2010, Judge Newman issued an Order to Show Cause, ordering the re sp o n d e n t, Jeffrey Scott, to show cause why the I.R.S. summons issued to him on D e c em b e r 7, 2009, should not be enforced. The Petition, Points and Authorities, and O rd e r to Show Cause were personally served upon the respondent. Respondent filed a n o tic e disclaiming "reply" in the action. T h e matter went before Judge Newman for hearing on May 27, 2010. Yoshinori H . T. Himel appeared for petitioners, and petitioning Revenue Officer Jose Arteaga was p re se n t. Respondent appeared by telephone and stated that he was willing to meet on J u n e 10, 2010, in response to the summons. Because of respondent's statement, Judge N e w m a n filed Findings and Recommendations on May 28, 2010, instructing respondent to appear before petitioning Revenue Officer Jose Arteaga, or his designated re p re se n ta tiv e , with the expectation that respondent would provide testimony and produce th e requested documents, on June 10, 2010, at 11:00 a.m. Neither side filed objections to th e Magistrate Judge's findings and recommendations. P e titio n e r claims that respondent failed to appear for the appointment before the R e v e n u e Officer. Respondent contends that he appeared for the appointment, but the R ev en u e Officer did not appear. 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, that there is no e v id e n c e of referral of this case by the Internal Revenue Service to the Department of J u s tic e for criminal prosecution, and that the requested and unopposed summons e n f o r c e m e n t should be granted. Accordingly, it is hereby ORDERED as follows: 1 . The Magistrate Judge's Findings and Recommendations Re: I.R.S. Summons E n f o rc e m e n t, filed May 28, 2010, are ADOPTED IN FULL. 2 . The I.R.S. summons issued to respondent, Jeffrey Scott, is ENFORCED.
ORDER ADOPTING MAGISTRATE JUDGE'S FINDINGS AND RECOMMENDATIONS AND ENFORCING I.R.S. SUMMONS

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3 . Respondent, Jeffrey Scott, is ORDERED to appear at the I.R.S. offices at 4830 B u s in e ss Center Drive, Suite 250, Fairfield, California, 94534, before Revenue Officer J o s e Arteaga, or his designated representative, within twenty-one days after the filing of th is order, or at a later time and date to be set in writing by Revenue Officer Arteaga, then a n d there to be sworn, to give testimony, and to produce for examining and copying the b o o k s , checks, records, papers and other data demanded by the summons, the examination to continue from day to day until completed. 4 . The court retains jurisdiction for further proceedings should they become n e c e s s a r y. 5 . The Clerk shall serve this and future orders by mail to Mr. Jeffrey Scott, at 1 7 3 1 Alabama Street, Vallejo, California 94590-4737. It is SO ORDERED.

D A T E D : June 22, 2010

ORDER ADOPTING MAGISTRATE JUDGE'S FINDINGS AND RECOMMENDATIONS AND ENFORCING I.R.S. SUMMONS

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C E R T I F I C A T E OF SERVICE BY MAIL T h e undersigned hereby certifies that she is an employee in the Office of the U n ite d States Attorney for the Eastern District of California and is a person of such age a n d discretion to be competent to serve papers. T h a t on June 22, 2010, she served a copy of:

5 P E T I T IO N E R S ' NOTICE OF NON-COMPLIANCE 6 7 8 A d d r e ss e e s : 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28
ORDER ADOPTING MAGISTRATE JUDGE'S FINDINGS AND RECOMMENDATIONS AND ENFORCING I.R.S. SUMMONS

by placing said copy in an envelope addressed to the persons hereinafter named, at the p lac e s and addresses shown below, which are the last known addresses, and mailing said e n v e lo p e and contents in the U.S. Mail in Sacramento, California.

M r. Jeffrey Scott 1 7 3 1 Alabama Street V a lle jo , CA 94590-4737

/s/ Mary Ann Rackley MARY ANN RACKLEY

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