United States of America v. Pardue

Filing 22

ORDER adopting 21 --REPORT AND RECOMMENDATIONS; granting 1 --motion to enforce IRS summons; assessing against Pardue the USA's costs in prosecuting this action; directing the clerk to CLOSE the case. Signed by Judge Steven D. Merryday on 7/21/2017. (BK)

UNITED STATES DISTRICT COURT
MIDDLE DISTRICT OF FLORIDA
TAMPA DIVISION

UNITED STATES OF AMERICA,
Plaintiff,
v.

CASE NO. 8:16-mc-121-T-23AEP

BENJAMIN W. PARDUE,
Defendant.
____________________________________/

ORDER
The United States petitions (Doc. 1) to enforce against Benjamin W. Pardue
“an Internal Revenue Service summons” issued under 26 U.S.C. § 7402. The
magistrate judge recommends (1) granting the IRS’s petition, (2) enforcing the IRS
summons served on Pardue on August 13, 2015, and (3) directing Pardue to appear
before any person designated by the IRS in order to comply with the summons.*
(Doc. 21).
More than fourteen days has passed, and no party objects. The report and
recommendation (Doc. 21) is ADOPTED, and the USA’s petition (Doc. 1) to

*

To enforce an IRS summons, the USA must show that “(1) the IRS investigation is
being conducted for a legitimate purpose; (2) the inquiry may be relevant to the purpose; (3) the
information sought is not already within the Commissioner’s possession; and (4) the administrative
steps required by the Internal Revenue Code have been followed. U.S. v. Powell, 379 U.S. 48, 57–58
(1964).” (Doc. 21 at 3) The magistrate judge finds that “the government [has] clearly met its Powell
requirements.” (Doc. 21 at 1)

enforce “an Internal Revenue Service summons” is GRANTED. In accord with the
USA’s request:
Respondent [must] appear before Revenue Officer S R Riggs, or any
other designated officer of the Internal Revenue Service, at [a] time and
place . . . fixed by Revenue Officer Riggs or his designee, to give
testimony and produce for examination and copying the books, records,
papers, and other data as demanded by the summons . . . .

(Doc. 1 at 3–4) Also, Pardue must pay the USA’s costs in prosecuting this action.
The clerk is directed to close the case.
ORDERED in Tampa, Florida, on ____________________, 2017.

______________________________
STEVEN D. MERRYDAY
UNITED STATES DISTRICT JUDGE

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