United States of America v. Anderson

Filing 49

STIPULATION AND ORDER re 48 Stipulation and [Proposed] Order Granting Petitioner United States of America's Petition to Enforce IRS Summons filed by United States of America. Signed by Judge Jon S. Tigar on November 21, 2016. (wsnS, COURT STAFF) (Filed on 11/21/2016)

1 BRIAN J. STRETCH (CABN 163973)
Acting United States Attorney
2
THOMAS MOORE (ALBN 4305-O78T)
3 Chief, Tax Division
4 MICHAEL G. PITMAN (DCBN 484164)
Assistant United States Attorney, Tax Division
5 150 Almaden Boulevard, Suite 900
San Jose, CA 95113
[phone]
6 Telephone:
Facsimile:
[phone]
7 [e-mail]
8 Attorneys for the United States of America
9

UNITED STATES DISTRICT COURT

10

NORTHERN DISTRICT OF CALIFORNIA

11

SAN FRANCISCO DIVISION

12
13

United States of America,

14

Petitioner,

17

STIPULATION AND [PROPOSED] ORDER
GRANTING PETITIONER UNITED
STATES OF AMERICA'S PETITION TO
ENFORCE IRS SUMMONS

v.

15
16

Civil No. 3:15-cv-04345-JST

Sigurd Anderson,
Respondent.

18
19

IT IS HEREBY STIPULATED AND AGREED by Petitioner the United States of America, and

20 Respondent Sigurd Anderson, by and through undersigned counsel:
21

1.

This Stipulation is entered into by and between all parties to this matter

22

2.

The Court has jurisdiction over this matter under 26 U.S. C. §§ 7402(b) & 7604(a), and 28

23 U.S.C. § 1345, and venue is proper in the Northern District of California pursuant to 28 U.S.C. § 1391.
24

3.

The United States has established, by way of its Verified Petition to Enforce Internal

25 Revenue Service Summons and the Declaration in support thereof, a prima facie case under United
26 States v. Powell, 379 U.S. 48 (1964) for enforcement of the Internal Revenue Service summons dated
27 June 24, 2015, a copy of which is attached as Exhibit 2 to the United States’ Petition.
28

4.

Respondent does not seek to rebut the government’s prima facia showing.

STIPULATION AND [PROPOSED] ORDER GRANTING
PETITIONER UNITED STATES OF AMERICA'S
PETITION TO ENFORCE IRS SUMMONS
Civil No. 3:15-cv-04345-JST

1

1

5.

The United States is entitled to entry of the [Proposed] Order attached hereto enforcing

2 the summons at issue, and ordering Respondent to comply therewith.
3
4 Respectfully submitted this 21st day of November, 2016,
BRIAN J. STRETCH
Acting United States Attorney

5
6

s/ Michael G. Pitman
MICHAEL G. PITMAN
Assistant United States Attorney, Tax Division

7
8

Attorneys for United States of America

9

13

s/ Jay R. Weill
JAY R. WEILL
SIDEMAN & BANCROFT LLP
One Embarcadero Center, Twenty-Second Floor
San Francisco, California 94111-3711
E-Mail: [e-mail]
Telephone: [phone]
Facsimile: [phone]

14

Attorneys for Respondent Sigurd Anderson

10
11
12

15
16
[PROPOSED] ORDER

17
18

Based upon the Stipulation of the parties, the United States’ Verified Petition to Enforce Internal

19 Revenue Service Summons, the Declaration in support thereof, and for good cause shown, IT IS
20 HEREBY ORDERED as follows:
21

1.

The United States has established a prima facie case under United States v. Powell, 379

22 U.S. 48 (1964) for enforcement of the Internal Revenue Service summons at issue, and Respondent does
23 not seek to rebut the government’s prima facia showing. Accordingly, the Court GRANTS the United
24 States’ petition to enforce the Internal Revenue Service summons attached as Exhibit 2 to the United
25 States’ Petition.
26

2.

Respondent Sigurd Anderson is ORDERED to appear before Revenue Agent Sarah Ho,

27 or any other proper officer or employee of the IRS, at such time and place as may be set by Revenue
28 Agent Ho or her designee, and produce the documents and give the testimony called for by the terms of
STIPULATION AND [PROPOSED] ORDER GRANTING
PETITIONER UNITED STATES OF AMERICA'S
PETITION TO ENFORCE IRS SUMMONS
Civil No. 3:15-cv-04345-JST

2

1 the summons dated June 24, 2015, a copy of which is attached as Exhibit 2 to the United States’ petition
2 to enforce the IRS summons.
3

R NIA

November 21, 2016
Date: ________________

DERED
SO OR
_________________________________
IT IS

HONORABLE JON S. TIGAR
UNITED STATES DISTRICT JUDGE

ER

H

10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
STIPULATION AND [PROPOSED] ORDER GRANTING
PETITIONER UNITED STATES OF AMERICA'S
PETITION TO ENFORCE IRS SUMMONS
Civil No. 3:15-cv-04345-JST

3

. Ti ga r

LI

RT

9

nS
J u d ge J o

FO

NO

8

A

7

UNIT
ED

6

IT IS SO ORDERED.

S DISTRICT
TE
C
TA

RT
U
O

5

S

4

N

F
D IS T IC T O
R

C