United States Of America v. Snider
Filing
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ORDER ADOPTING REPORT AND RECOMMENDATION TO ENFORCE IRS SUMMONS re 12 Order on Report and Recommendations. Signed by Judge Phyllis J. Hamilton on 1/8/13. (nah, COURT STAFF) (Filed on 1/8/2013)
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MELINDA HAAG (CABN 132612)
United States Attorney
THOMAS MOORE (ALBN 4305-O78T)
Chief, Tax Division
MICHAEL G. PITMAN (DCBN 484164)
Assistant United States Attorney, Tax Division
450 Golden Gate Ave., Box 36055
San Francisco, CA 94102
Telephone: (415) 436-6475
Facsimile:
(415) 436-7009
Email: michael.pitman@usdoj.gov
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Attorneys for the United States of America
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UNITED STATES DISTRICT COURT
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NORTHERN DISTRICT OF CALIFORNIA
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OAKLAND DIVISION
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United States of America,
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Petitioner,
v.
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Case No. 4:12-cv-05175-PJH
[PROPOSED] ORDER ADOPTING
REPORT AND RECOMMENDATION
TO ENFORCE IRS SUMMONS
Joseph R. Snider,
Respondent.
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On December 10, 2012, the Honorable Magistrate Judge Maria Elena-James made a
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Report and Recommendation to enforce the IRS Summons as requested in the Petition. See Doc.
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# 8. The Report found that the government had carried its “slight” burden to show that the
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Summons: (1) was issued for a legitimate purpose; (2) seeks information relevant to that
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purpose; (3) seeks information that is not already in the IRS’s possession; and (4) satisfies all of
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the administrative steps set forth in the Internal Revenue Code. United States v. Powell, 379
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U.S. 48, 57-58 (1964).
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[PROPOSED] ORDER ADOPTING REPORT AND
RECOMMENDATION TO ENFORCE IRS SUMMONS
CASE NO. 4:12-CV-05175-PJH
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This matter was transferred to the undersigned on December 11, 2012. Respondent
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Joseph R. Snider has made no appearance, and filed no objections to the Report within the time
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allowed under 28 U.S.C. § 636(b)(1). The Court has reviewed Magistrate Judge James’ Report
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and Recommendation, and finds the Report correct, well-reasoned and thorough, and adopts it in
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every respect. Accordingly, the Petition is GRANTED. The Court orders Respondent Joseph R.
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Snider to appear before Revenue Agent Meiling Yang, or any other designated Revenue Agent,
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on February 1, 2012, at 10 a.m., at the Offices of the Internal Revenue Service located at 1900
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O’Farrell Street, Suite 200, San Mateo, CA, 94403, to provide the testimony and produce the
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documents and records requested by the Summons. Petitioner shall serve this Order and a copy
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of the Summons on Respondent Joseph R. Snider, and file proof of service with the Court, within
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three days of the date of this Order.
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Dated January ___, 2013
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Judge P
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_____________________
PHYLLIS J. SHAMILTON
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United States District Judge
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Respectfully submitted,
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MELINDA HAAG
United States Attorney
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s/ Michael G. Pitman
MICHAEL G. PITMAN
Assistant United States Attorney, Tax Division
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Attorneys for the United States of America
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[PROPOSED] ORDER ADOPTING REPORT AND
RECOMMENDATION TO ENFORCE IRS SUMMONS
CASE NO. 4:12-CV-05175-PJH
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