USA v. Wilson

Filing 14

ORDER Enforcing Summons. ORDERED that the United States' petition 1 to enforce the Internal Revenue Service summons issued to respondent Channing Wilson is GRANTED. ORDERED that respondent is directed to appear on Wednesday, April 9, 2014 a t 10:00 a.m. before Revenue Officer David Duck, or his designee, at the United States Courthouse, 103 Sheppard Drive, Durango, Colorado, Room 220. ORDERED that respondents non-compliance with the terms and conditions of this Order may serve as grounds for a finding of civil contempt against him by Judge Philip A. Brimmer on 03/21/14. (jhawk, )

IN THE UNITED STATES DISTRICT COURT
FOR THE DISTRICT OF COLORADO
Judge Philip A. Brimmer
Civil Action No. 14-cv-00008-PAB
UNITED STATES OF AMERICA,
Plaintiff,
v.
CHANNING WILSON,
Defendant.

ORDER ENFORCING SUMMONS

This matter is before the Court on the United States’ Petition to Enforce
Administrative Summons [Docket No. 1], filed on January 2, 2014. On January 9, 2014,
the Court issued an Order to Show Cause [Docket No. 5] to respondent to show cause
why the petition should not be granted and the summons enforced. On February 13,
2014, respondent filed objections to the petition. Docket No. 7. On February 25, 2014,
the government filed a response to respondent’s objections. Docket No. 8. On March
14, 2014, the Court conducted a hearing on this matter. Docket No. 13.
Pursuant to the Court’s oral rulings at the March 14, 2014 hearing, the Court
finds and concludes that petitioner has met the criteria for summons enforcement under
United States v. Powell, 379 U.S. 48 (1964), that respondent has failed to demonstrate
that such enforcement would constitute an abuse of the Court’s process or that the
summons was issued by the Internal Revenue Service for an improper purpose, and
that respondent has not otherwise presented a valid defense to enforcement.

Therefore, based upon the petition filed by the United States, the related filings,
the argument of the parties at the March 14, 2014 hearing, the Court’s stated findings at
that hearing, and because good cause appears, it is
ORDERED that the United States’ petition [Docket No. 1] to enforce the Internal
Revenue Service summons issued to respondent Channing Wilson is GRANTED. It is
further
ORDERED that respondent is directed to appear on Wednesday, April 9, 2014
at 10:00 a.m. before Revenue Officer David Duck, or his designee, at the United States
Courthouse, 103 Sheppard Drive, Durango, Colorado, Room 220, where respondent
shall produce the documents and records and give testimony as directed in the
summons. It is further
ORDERED that respondent’s non-compliance with the terms and conditions of
this Order may serve as grounds for a finding of civil contempt against him.

DATED March 21, 2014.
BY THE COURT:

s/Philip A. Brimmer
PHILIP A. BRIMMER
United States District Judge

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