United States of America v. Torrance
Filing
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ORDER signed by District Judge John A. Mendez on 10/3/2019 ADOPTING 20 Proposed Findings and Recommendations. The IRS summons served upon respondent Brian Torrance is ENFORCED. Torrance is ORDERED to appear before Revenue Agent David Palmer, at a time and location set in writing by Agent Palmer, on the 28 day after the filing date of this order, or a later date to be set in writing by Agent Palmer. (Reader, L)
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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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No. 2:18-cv-1631-JAM-EFB PS
Petitioner,
v.
ORDER
BRIAN E. TORRANCE,
Respondent.
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On August 8, 2019, the magistrate judge filed findings and recommendations herein
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which were served on the parties and which contained notice that any objections to the findings
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and recommendations were to be filed within fourteen days. Respondent filed objections on
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August 21, 2019, and petitioner filed a response thereto on August 28, 2019. Those filings were
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considered by the undersigned.
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This court reviews de novo those portions of the proposed findings of fact to which
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objection has been made. 28 U.S.C. § 636(b)(1); McDonnell Douglas Corp. v. Commodore
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Business Machines, 656 F.2d 1309, 1313 (9th Cir. 1981), cert. denied, 455 U.S. 920 (1982). As
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to any portion of the proposed findings of fact to which no objection has been made, the court
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assumes its correctness and decides the motions on the applicable law. See Orand v. United
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States, 602 F.2d 207, 208 (9th Cir. 1979). The magistrate judge’s conclusions of law are
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reviewed de novo. See Britt v. Simi Valley Unified Sch. Dist., 708 F.2d 452, 454 (9th Cir. 1983).
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The court has reviewed the applicable legal standards and, good cause appearing,
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concludes that it is appropriate to adopt the proposed Findings and Recommendations in full.
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Accordingly, IT IS ORDERED that:
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1. The proposed Findings and Recommendations filed August 8, 2019, are adopted.
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2. The IRS summons served upon respondent Brian Torrance is enforced.
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3. Torrance is ordered to appear before Revenue Agent David Palmer (or his designated
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representative), at a time and location set in writing by Agent Palmer, on the twenty-eighth day
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after the filing date of this order, or a later date to be set in writing by Agent Palmer. Torrance
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shall give testimony, and produce for examination and copying the books, checks, records, papers
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and other data demanded by the summons.
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Dated: October 3, 2019
/s/ John A. Mendez
HONORABLE JOHN A. MENDEZ
United States District Court Judge
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