United States Of America et al v. Baldwin

Filing 11

ORDER RE INTERNAL REVENUE SERVICE SUMMONS. Signed by Judge Patricia V. Trumbull on November 19, 2008. (pvtlc2, COURT STAFF) (Filed on 11/19/2008)

1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 UNITED STATES DISTRICT COURT NORTHERN DISTRICT OF CALIFORNIA SAN JOSE DIVISION UNITED STATES OF AMERICA, ET AL.,) ) Petitioners, ) ) v. ) ) LARELL H. BALDWIN, ) ) Respondent. ) ___________________________________ ) Case No.: C 08-04021 PVT ORDER RE INTERNAL REVENUE SERVICE SUMMONS

Petitioners United States of America and Michael Parisi have sought to enforce a summons served on respondent Larell H. Baldwin by the Internal Revenue Service of the United States Department of the Treasury. On April 29, 2008, revenue agent Parisi served a summons seeking documents related to an investigation of potential federal tax liabilities for tax years 2000 to 2004. The summons requested that Mr. Baldwin appear on June 4, 2008 at IRS offices. Mr. Baldwin failed to appear. Thereafter, Mr. Baldwin again failed to appear as requested in a letter sent by the revenue agent. On August 22, 2008, the court issued an amended order to show cause which ordered respondent to appear for a scheduled hearing to be held on November 18, 2008. On September 30, 2008, respondent filed a response. In sum, Mr. Baldwin states that certain medical limitations have impacted his ability to respond to the summons and that he has made efforts to contact the revenue agent. ORDER, page 1

1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 Dated:

On November 18, 2008, Assistant United States Attorney David Denier appeared and informed the court that Mr. Baldwin had agreed to meet with the revenue agent on December 3, 2008 at 11AM. Accordingly, it is hereby ordered that the hearing is continued until December 9, 2008 at 10AM.1 In the event, Mr. Baldwin cooperates with the revenue agent, petitioners may elect to take the hearing off-calendar and dismiss the above-captioned matter. IT IS SO ORDERED. November 19, 2008 PATRICIA V. TRUMBULL United States Magistrate Judge

1

The holding of this court is limited to the facts and particular circumstances underlying the present motion.

ORDER, page 2

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A copy of the order was mailed on November 19, 2008 to the following: Larell H. Baldwin 250A Tabor Drive Scotts Valley, California 95066-2847

______________EHP____________________ Chambers of US Magistrate Judge Patricia V. Trumbull

ORDER, page 3