UNITED STATES OF AMERICA et al v. Canul

Filing 21

ORDER Regarding Contempt. Signed by Judge Lucy H. Koh on 12/2/2011. (Attachments: # 1 certificate of mailing)(lhklc2, COURT STAFF) (Filed on 12/2/2011)

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UNITED STATES DISTRICT COURT

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NORTHERN DISTRICT OF CALIFORNIA

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SAN JOSE DIVISION

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UNITED STATES OF AMERICA and
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EMMANUEL E. OROSA, Revenue Agent,)
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Petitioners,
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v.
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MICHAEL CANUL,
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Respondents.
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No. 11-cv-01658-LHK
[Proposed] ORDER FINDING
RESPONDENT IN CONTEMPT

This matter came before the Court on December 1, 2011, upon the Court’s Order
to Show Cause Re: Contempt, entered September 6, 2011.

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On December 14, 2010, Petitioner Emmanuel Orosa personally served Respondent

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with an IRS summons, requiring Respondent to appear before Petitioner Emmanuel Orosa

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on January 10, 2011, to produce certain testimony and documents required by the

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summons. The Respondent did not appear on January 10, 2011, as required by the

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summons.

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Due to the Respondent’s failure to comply with the summons, the Petitioners filed

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a Verified Petition to Enforce an Internal Revenue Service Summons. On April 18, 2011,

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this Court entered its Order To Show Cause Re Enforcement Of Internal Revenue Service

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Summons and required Respondent to appear before this Court on June 28, 2011.

The Respondent failed to appear at the June 28, 2011 Order to Show Cause
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Hearing.

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On July 26, 2011, the District Court adopted this Court’s Report and
Recommendation to enforce the IRS Summons, and ordered Respondent to appear before
Petitioner Emmanuel Orosa on August 8, 2011, to produced the testimony and documents
requested in the IRS summons.

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The Respondent failed to appear before Petitioner Emmanuel Orosa on August 8,
2011.
On August 30, 2011, Petitioner United States applied for an Order to Show Cause
Re: Contempt.
On September 6, 2011, this Court issued an Order to Show Cause Re: Contempt
ordering the Respondent to appear on December 1, 2011, and show cause, if any, why he
should not be held in contempt for his failure to comply with this Court’s Order to Show
Cause Re Enforcement of Internal Revenue Service Summons filed July 26, 2011. The
Respondent was served pursuant to Rule 4(e)(2) on September 6, 2011, with the Order to
Show Cause Re: Contempt.
Respondent has not complied with the summons by providing Petitioners with the
summoned records, nor has he provided the required testimony.

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[Proposed] ORDER FINDING RESPONDENT
IN CONTEMPT (No. C11-01658-LHK)

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The Court having considered the record herein, it is hereby
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ORDERED that Respondent Michael Canul is in contempt of this Court’s Order
Enforcing Summons, and Respondent is fined $250 per day from this date until the date
that he complies with the Order Enforcing Summons.
IT IS FURTHER ORDERED that if Respondent Michael Canul complies with
the Order Enforcing Summons within thirty days of this date, he will be purged of the
$250 per day fine that might have accrued against him for is failure to comply with the
Order Enforcing Summons.

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ORDERED this

day of December, 2011, at San Jose, California.

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LUCY H. KOH
UNITED STATES DISTRICT JUDGE

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[Proposed] ORDER FINDING RESPONDENT
IN CONTEMPT (No. C11-01658-LHK)

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