United States Of America v. Snider

Filing 14

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)

1

6

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: [phone]
Facsimile:
[phone]
Email: [e-mail]

7

Attorneys for the United States of America

2
3
4
5

8

UNITED STATES DISTRICT COURT

9

NORTHERN DISTRICT OF CALIFORNIA

10

OAKLAND DIVISION

11

United States of America,

12

Petitioner,
v.

13
14
15

Case No. 4:12-cv-05175-PJH
[PROPOSED] ORDER ADOPTING
REPORT AND RECOMMENDATION
TO ENFORCE IRS SUMMONS

Joseph R. Snider,
Respondent.

16
17

On December 10, 2012, the Honorable Magistrate Judge Maria Elena-James made a

18

Report and Recommendation to enforce the IRS Summons as requested in the Petition. See Doc.

19

# 8. The Report found that the government had carried its “slight” burden to show that the

20

Summons: (1) was issued for a legitimate purpose; (2) seeks information relevant to that

21

purpose; (3) seeks information that is not already in the IRS’s possession; and (4) satisfies all of

22

the administrative steps set forth in the Internal Revenue Code. United States v. Powell, 379

23

U.S. 48, 57-58 (1964).

24
[PROPOSED] ORDER ADOPTING REPORT AND
RECOMMENDATION TO ENFORCE IRS SUMMONS
CASE NO. 4:12-CV-05175-PJH

1

This matter was transferred to the undersigned on December 11, 2012. Respondent

2

Joseph R. Snider has made no appearance, and filed no objections to the Report within the time

3

allowed under 28 U.S.C. § 636(b)(1). The Court has reviewed Magistrate Judge James’ Report

4

and Recommendation, and finds the Report correct, well-reasoned and thorough, and adopts it in

5

every respect. Accordingly, the Petition is GRANTED. The Court orders Respondent Joseph R.

6

Snider to appear before Revenue Agent Meiling Yang, or any other designated Revenue Agent,

7

on February 1, 2012, at 10 a.m., at the Offices of the Internal Revenue Service located at 1900

8

O’Farrell Street, Suite 200, San Mateo, CA, 94403, to provide the testimony and produce the

9

documents and records requested by the Summons. Petitioner shall serve this Order and a copy

10

of the Summons on Respondent Joseph R. Snider, and file proof of service with the Court, within

11

three days of the date of this Order.

12
8
Dated January ___, 2013
ISTRIC
ES D
T

RT

H

ER

FO

NO

16

ilton

Ham
hyllis J.

Judge P

LI

15

R NIA

UNIT
ED

S

RT
U
O

T
C
TA
_____________________
PHYLLIS J. SHAMILTON
ERED
O ORD
IT IS
United States District Judge

14

A

13

N

F
D IS T IC T O
R

C

17
18

Respectfully submitted,

19

MELINDA HAAG
United States Attorney

20
s/ Michael G. Pitman
MICHAEL G. PITMAN
Assistant United States Attorney, Tax Division

21
22

Attorneys for the United States of America
23
24

[PROPOSED] ORDER ADOPTING REPORT AND
RECOMMENDATION TO ENFORCE IRS SUMMONS
CASE NO. 4:12-CV-05175-PJH

2