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)

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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: (415) 436-6475 Facsimile: (415) 436-7009 Email: michael.pitman@usdoj.gov 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

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