United States of America v. Yokoyama

Filing 6

REPORT AND RECOMMENDATION ON PETITION TO ENFORCE INTERNAL REVENUE SERVICE SUMMONS re 1 Petition to Enforce IRS Summons filed by United States of America. Signed by JUDGE LESLIE E KOBAYASHI on 1/5/10. (eps )CERTIFICATE OF S ERVICEParticipants registered to receive electronic notifications received this document electronically at the e-mail address listed on the Notice of Electronic Filing (NEF). Participants not registered to receive electronic notifications were served by first class mail on the date of this docket entry - Respondent served by first class mail on 1/5/2010

FLORENCE T. NAKAKUNI 2286 United States Attorney District of Hawaii THOMAS A. HELPER 5676 Assistant U.S. Attorney Room 6-100, PJKK Federal Bldg. 300 Ala Moana Boulevard Honolulu, HI 96850 Telephone: [phone] Facsimile: [phone] Attorneys for Petitioner United States of America IN THE UNITED STATES DISTRICT COURT FOR THE DISTRICT OF HAWAII UNITED STATES OF AMERICA, ) ) Petitioner, ) ) v. ) ) TANYA R. YOKOYAMA, ) ) Respondent. ) ______________________________ ) CIVIL NO. 09-00553ACK LEK REPORT AND RECOMMENDATION ON PETITION TO ENFORCE INTERNAL REVENUE SERVICE SUMMONS

REPORT AND RECOMMENDATION ON PETITION TO ENFORCE INTERNAL REVENUE SERVICE SUMMONS A hearing was held on Monday, January 4, 2010, before this Court on the Petition to Enforce Internal Revenue Service Summons ("Petition") filed by the United States of America ("United States"). Assistant United States Attorney Thomas A.

Helper and Internal Revenue Service ("IRS") Revenue Officer Allan Chow appeared on behalf of the United States. Tanya R. Yokoyama ("Respondent") did not appear. Respondent

Based upon the

written and oral argument of counsel, and the pleadings filed herein, the Court hereby makes the following findings of fact: 1. The IRS is conducting an investigation to

determine Respondent's liabilities for the trust fund recovery penalty for the quarters ended September 30, 2002, December 31, 2002, March 31, 2003, June 30, 2003, September 30, 2003, December 31, 2003, March 31, 2004, June 30, 2004, September 30, 2004, December 31, 2004, March 31, 2005, June 30, 2005, September 30, 2005, December 31, 2005, March 31, 2006, June 30, 2006, September 30, 2006, December 31, 2006, March 31, 2007, and June 30, 2007. 2. On August 27, 2009, the IRS served a duly issued

summons upon Respondent which directed Respondent to appear before IRS Revenue Officer Jamie L. Bent on September 16, 2009, to testify and produce her books, records and papers described in the summons. 3. Respondent did not appear before Revenue Officer

Jamie Bent on September 16, 2009, in response to the IRS summons. 4. Respondent's failure to comply with the IRS

summons continued until November 20, 2009, when the United States filed the instant Petition, and the district judge issued the Order to Show Cause on November 23, 2009. 5. On December 1, 2009, the Petition and the Order to

Show Cause were personally served upon Respondent. 2

6.

To date, Respondent has not filed any substantive

response or objection to the Petition, and has not complied with the IRS summons. 7. Respondent failed to appear at the hearing on the

Order to Show Cause. Based upon the above findings, and the Court being otherwise fully advised in the matter, this Court concludes as follows: All the government needs to do to establish a prima facie case for enforcement of a summons is to show that the summons is issued for a legitimate purpose, the data sought may be relevant to that purpose, the data is not already in the Internal Revenue Service's possession, and the administrative steps for issuance and service of a summons have been followed. See United States v. Powell, 379 U.S. 48, 57-58 (1964). In the

present case, the United States has established a prima facie case for enforceability with the Declaration of Revenue Officer Jamie L. Bent. Therefore, this Court HEREBY RECOMMENDS that the district judge enter an order as follows: (1) That the Internal Revenue Service summons served

upon Respondent Tanya R. Yokoyama shall be enforced and she shall obey the summons in full; 3

(2)

Respondent Tanya R. Yokoyama is directed to

produce all documents responsive to the Internal Revenue Service Summons by January 28, 2010; and (3) That should Respondent fail to fulfill the

requirements of the order, then the United States may forthwith move for a hearing on motion for contempt of the order. DATED: Honolulu, Hawaii, January 5, 2010.

/S/ Leslie E. Kobayashi Leslie E. Kobayashi United States Magistrate Judge

USA v. TANYA R. YOKOYAMA; Civil No. 09-00553 ACK LEK; "Magistrate's Report and Recommendation on Petition to Enforce Internal Revenue Service Summons"

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