United States of America v. Uemura

Filing 8

ORDER ADOPTING MAGISTRATE JUDGE'S FINDINGS AND RECOMMENDATION AS MODIFIED re: 7 . Signed by CHIEF U.S. DISTRICT JUDGE J. MICHAEL SEABRIGHT on 8/16/2016. (afc) Order adopts the "Findings and Recommendation R egarding Petition to Enforce Internal Revenue Service Summons," Doc. No. 7 , as modified [in the instant order]. CERTIFICATE OF SERVICEParticipants registered to receive electronic notifications received this document elect ronically at the e-mail address listed on the Notice of Electronic Filing (NEF).As to service upon respondent Mr. Carl Y. Uemura: As ordered in the Order to Show Cause, doc. no. 4 , Revenue Officer Venice Y. Lim, or her designee, is to effect service in this case.

IN THE UNITED STATES DISTRICT COURT
FOR THE DISTRICT OF HAWAII
UNITED STATES OF AMERICA,

)
)
Petitioner,
)
)
vs.
)
)
CARL Y. UEMURA,
)
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Respondent.
)
_____________________________ )

CIVIL NO. 16-00285 JMS-KSC
ORDER ADOPTING
MAGISTRATE JUDGE’S
FINDINGS AND
RECOMMENDATION AS
MODIFIED

ORDER ADOPTING MAGISTRATE JUDGE’S
FINDINGS AND RECOMMENDATION AS MODIFIED
Findings and Recommendation having been filed and served upon the
United States of America on July 26, 2016, and no objections having been filed by
any party,
IT IS HEREBY ORDERED AND ADJUDGED that, pursuant to Title 28,
United States Code, Section 636(b)(1)(C) and Local Rule 74.2, the “Findings and
Recommendation Regarding Petition to Enforce Internal Revenue Service
Summons,” Doc. No. 7, as modified below, are adopted as the opinion and order
of this Court.
The Findings and Recommendation set an August 15, 2016 deadline for
Plaintiff to “appear at the offices of the IRS and submit to examination by
Revenue Officer Lim.” Doc. No. 7, at 2. Because the time for the parties to file
objections to the Findings and Recommendation ran until August 12, 2016, and

this court can only now issue an order adopting the Findings and
Recommendation, leaving inadequate time for Plaintiff to comply with this court’s
order, the August 15, 2016 deadline for Plaintiff to appear before Revenue Officer
Lim is continued to September 6, 2016.
Therefore, it is ORDERED that:
(1)

The Internal Revenue Service summons served on Carl Y. Uemura
shall be enforced and he shall obey the summons in full;

(2)

That on or before noon on September 6, 2016, the respondent shall
appear at the offices of the IRS and submit to examination by
Revenue Officer Lim to establish his tax liabilities for the years 20092014 and provide any required supporting records or documentation
for the years 2009-2014; and

(3)

And that should respondent fail to fulfill the either of the
requirements of this order then the United States may forthwith move
this court for a hearing on motion for contempt of this order.

IT IS SO ORDERED.
DATED: Honolulu, Hawaii, August 16, 2016.
/s/ J. Michael Seabright
J. Michael Seabright
Chief United States District Judge

United States v. Uemura, Civ. No. 16-00285 JMS-KSC, Order Adopting Magistrate Judge’s
Findings and Recommendation as Modified