United States of America v. Hernandez
Filing
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ORDER ADOPTING 10 REPORT AND RECOMMENDATION OF MAGISTRATE JUDGE TO GRANT PETITION TO ENFORCE INTERNAL REVENUE SUMMONSES; GRANTING 1 PETITION; AND DIRECTING PETITIONER TO SUBMIT PROPOSED ORDER REQUIRING RESPONDENT TO APPEAR BEFORE REVENUE OFFICER TO GIVE TESTIMONY AND PROVIDE ITEMS DESCRIBED IN SUMMONSES. Signed by Judge Beth Labson Freeman on 4/10/2017.(blflc1S, COURT STAFF) (Filed on 4/10/2017)
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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,
Petitioner,
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ORDER ADOPTING REPORT AND
RECOMMENDATION OF
MAGISTRATE JUDGE TO GRANT
PETITION TO ENFORCE INTERNAL
REVENUE SUMMONSES; GRANTING
PETITION; AND DIRECTING
PETITIONER TO SUBMIT PROPOSED
ORDER REQUIRING RESPONDENT
TO APPEAR BEFORE REVENUE
OFFICER TO GIVE TESTIMONY AND
PROVIDE ITEMS DESCRIBED IN
SUMMONSES
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[RE: ECF 1, 10]
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United States District Court
Northern District of California
Case No. 17-cv-00040-BLF
v.
JOSE HERNANDEZ,
Respondent.
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The Court has reviewed the Report and Recommendation of Magistrate Judge Howard R.
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Lloyd (ECF 10), recommending that the Court grant Petitioner United States of America’s Petition
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to Enforce Internal Revenue Summonses (ECF 1) against Respondent Jose Hernandez. No
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objection to the Report and Recommendation has been filed and the deadline to object has elapsed.
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See Fed. R. Civ. P. 72(b)(2) (deadline for objection is fourteen days after being served with report
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and recommendation); Decl. of Michael Younger, ECF 12 (Respondent personally served with
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R&R on March 22, 2017).
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The Court finds the Report and Recommendation to be correct, well-reasoned and
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thorough. In particular, the Court agrees with Judge Lloyd’s conclusions that the United States
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has met its burden of establishing that the summonses were issued in good faith as required under
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the holding of United States v. Powell, 379 U.S. 48, 57-58 (1964). See R&R at 2-3, ECF 10. The
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burden thus shifts to Hernandez to show lack of good faith or abuse of process on the part of the
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United States. See id. at 58. Judge Lloyd granted Hernandez an opportunity to make such
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showing by issuing an Order to Show Cause why the petition should not be granted. See OSC,
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ECF 7. Hernandez did not respond within the time provided or at all.
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Accordingly, the Court:
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(1)
ADOPTS the Report and Recommendation in its entirety;
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(2)
GRANTS the petition to enforce Internal Revenue Summonses; and
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(3)
DIRECTS Petitioner to submit a proposed order requiring Respondent to appear
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before a Revenue Officer to give testimony and provide the items described in the
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summonses.
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United States District Court
Northern District of California
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IT IS SO ORDERED.
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Dated: April 10, 2017
______________________________________
BETH LABSON FREEMAN
United States District Judge
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