United States of America v. Risan

Filing 16

Order granting 15 Stipulation Partially Enforcing Summons signed by Magistrate Judge Howard R. Lloyd on 8/28/2017. (hrllc3S, COURT STAFF) (Filed on 8/28/2017)

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E-filed 8/28/2017 1 BRIAN J. STRETCH (CABN 163973) United States Attorney 2 THOMAS MOORE (ALBN 4305-O78T) Chief, Tax Division 3 MICHAEL G. PITMAN (DCBN 484164) Assistant United States Attorney, Tax Division 4 150 Almaden Blvd., Suite 900 San Jose, CA 95113 (408) 535-5040 5 Telephone: Fax: (408) 535-5066 6 Email: michael.pitman@usdoj.gov 7 Attorneys for the United States of America 8 UNITED STATES DISTRICT COURT 9 NORTHERN DISTRICT OF CALIFORNIA 10 SAN JOSE DIVISION 11 United States of America, 12 Petitioner, 15 STIPULATION AND [PROPOSED] ORDER PARTIALLY ENFORCING SUMMONS v. 13 14 Case No. 5:17-cv-02195-HRL Hank Risan, Respondent. 16 17 Petitioner the United States of America (“United States”), on behalf of the Internal Revenue 18 Service (“IRS”), and Respondent Hank Risan (“Respondent”) by and through undersigned counsel, 19 having met and conferred regarding the United States’ Verified Petition to Enforce Internal Revenue 20 Service Summons, filed on April 19, 2017 (Doc. # 1) (“Petition”), hereby stipulate and request that the 21 Court enter the attached proposed order, and state as follows in support: 22 By way of the Petition, the United States seeks an order enforcing an IRS summons issued to 23 Petitioner on or about November 4, 2016. A copy of the summons at issue was attached as Exhibit 2 to 24 the Petition. Among other things, the summons at issue included 14 Requests seeking certain categories 25 of documents. With respect to Request # 4 in the summons, Respondent has agreed to produce a listing 26 of all business entities with respect to which Respondent was an owner, partner or shareholder, or any 27 business with any bank account upon which Respondent was an authorized signer, or any business on 28 behalf of which Respondent signed any tax return. With respect to Requests # 5, 6, 7, 9, 10 and 14 in STIPULATION AND [PROPOSED] ORDER PARTIALLY ENFORCING SUMMONS Case No. 5:17-cv-02195-HRL 1 1 the summons, Respondent has agreed to produce the following documents pertaining to any entity listed 2 on Respondent’s Schedule Cs for 2014 and/or 2015, as well as any other entities whose financial 3 performance in any year affected Respondent’s income tax returns for 2014 and/or 2015 (including by 4 way of a net operating loss): 5 a. Financial Statements (Balance Sheet; Income Statements Etc.), 6 b. Working Trial Balance with account numbers, 7 c. Chart of Accounts, 8 d. Adjusting and closing journal entries, 9 e. Check registers, 10 f. Cash disbursements journals, 11 g. Cash receipts journals, 12 h. General ledger, 13 i. Sales Journals, Purchases journals, and 14 j. Other workpapers used in the preparation of the financial statement(s). 15 Respondent has represented to the United States that Respondent has no documents responsive to 16 Requests # 8, 11, 12 and 13 in the summons. Accordingly, the parties hereby request the Court issue the attached [Proposed] Order 17 18 memorializing the parties’ agreement with respect to certain portions of the summons at issue. The parties further respectfully request that the Court retain jurisdiction over this matter to 19 20 adjudicate any disputes which may arise with respect to compliance with the attached [Proposed] Order, 21 or with respect to portions of the summons that are not addressed herein. 22 \\ 23 \\ 24 \\ 25 \\ 26 \\ 27 \\ 28 \\ STIPULATION AND [PROPOSED] ORDER PARTIALLY ENFORCING SUMMONS Case No. 5:17-cv-02195-HRL 2 1 Respectfully submitted this 25th day of August, 2017, BRIAN J. STRETCH United States Attorney 2 3 s/ Michael G. Pitman MICHAEL G. PITMAN Assistant United States Attorney, Tax Division 4 5 Attorneys for United States of America 6 7 12 s/ John F. Doyle JOHN FRANCIS DOYLE WealthPLAN, LLP 1960 The Alameda Suite 185 San Jose, CA 95126 408-918-9030 Fax: 408-918-9040 Email: jfdoyle@wealthplan.com 13 Attorneys for Respondent Hank Risan 8 9 10 11 14 [PROPOSED] ORDER 15 16 Pursuant to the Stipulation of the parties, and for good cause shown therein, it is hereby 17 ORDERED that the United States’ petition to enforce the IRS summons is GRANTED in part. 18 Respondent is ORDERED to produce the following documents called for by the terms of the summons 19 at issue in this matter to the Attorneys for the United States at 150 Almaden Blvd., Suite 900, San Jose, 20 CA 95113, no later than September 14, 2017: 21 1) With respect to Request # 4 in the summons, Respondent shall produce a listing of all 22 business entities with respect to which Respondent was an owner, partner or shareholder, or any 23 business with any bank account upon which Respondent was an authorized signer, or any business on 24 behalf of which Respondent signed any tax return. 25 2) With respect to Requests # 5, 6, 7, 9, 10 and 14 in the summons, Respondent shall 26 produce the following documents pertaining to any entity listed on Respondent’s Schedule Cs for 2014 27 and/or 2015, as well as any other entities whose financial performance in any year affected 28 Respondent’s income tax returns for 2014 and/or 2015 (including by way of a net operating loss): STIPULATION AND [PROPOSED] ORDER PARTIALLY ENFORCING SUMMONS Case No. 5:17-cv-02195-HRL 3 1 a. Financial Statements (Balance Sheet; Income Statements Etc.), 2 b. Working Trial Balance with account numbers, 3 c. Chart of Accounts, 4 d. Adjusting and closing journal entries, 5 e. Check registers, 6 f. Cash disbursements journals, 7 g. Cash receipts journals, 8 h. General ledger, 9 i. Sales Journals, Purchases journals, and 10 j. Other workpapers used in the preparation of the financial statement(s). 11 3) With respect to Requests # 8, 11, 12 and 13 in the summons, Respondent shall produce 12 responsive documents to the extent he is in possession or control of them. 13 14 August 28th 15 SO ORDERED this _____ day of _________________, 2017. 16 ________________________________ THE HONORABLE HOWARD R. LLOYD UNITED STATES MAGISTRATE JUDGE 17 18 19 20 21 22 23 24 25 26 27 28 STIPULATION AND [PROPOSED] ORDER PARTIALLY ENFORCING SUMMONS Case No. 5:17-cv-02195-HRL 4

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