United States of America v. Hernandez

Filing 13

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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