UNITED STATES OF AMERICA v. Sato
Filing
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ORDER ENFORCING SUMMONS. Signed by Judge Thelton E. Henderson on 01/30/2013. (tmi, COURT STAFF) (Filed on 1/31/2013) (Additional attachment(s) added on 1/31/2013: # 1 Exhibit A) (tmi, COURT STAFF).
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UNITED STATES DISTRICT COURT
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NORTHERN DISTRICT OF CALIFORNIA
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SAN FRANCISCO DIVISION
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) NO. 12-04916 TEH
UNITED STATES OF AMERICA and )
12 NICHOLAS BRUNETTI, Revenue
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Officer,
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Petitioners,
) [Proposed]
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) ORDER ENFORCING SUMMONS
v.
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KENT SATO,
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Respondent.
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17 ________________________________ )
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The Court, having considered the record herein, including the Report and
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Recommendation Re: Petition to Enforce IRS Summons, and Verified Petition To
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Enforce Internal Revenue Service Summons, it is hereby:
ORDERED that Respondent appear before Revenue Officer NICHOLAS
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BRUNETTI, or any other designated agent, on or before February 27, 2013, at the Offices
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of the Internal Revenue Service located at 1301 Clay Street, Oakland, California, 94612,
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and then and there give testimony relating to the matters described in the subject Internal
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Revenue Service summons, a copy of which is attached hereto as Exhibit A and produce
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for the Revenue Officer’s inspection and copying the records described in the attached
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subject Internal Revenue Service summons.
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//
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Failure to comply with this order may be grounds for a finding of contempt. See,
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e.g., United States v. Ayres, 166 F.3d 991, 994-96 (9th Cir. 1999) (affirming finding of
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contempt, where party failed to comply with court order directing him to provide
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testimony and produce records to IRS).
ORDERED this 30
day of January, 2013 , at San Francisco, California.
ISTRIC
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NO
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nderson
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on E. H
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Judge T
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US v. Sato, C12-4916 THE
[Proposed] Order Adopting Summons
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R NIA
UNITED STATES DISTRICT JUDGE
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FO
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respondent in accordance with Fed. R. Civ. P. 4.
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Petitioners are directed to serve a copy of this ORDER and Exhibit A on
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