United States of America v. Kaemmerer

Filing 9

MEMORANDUM AND ORDER, The Court ADOPTS the Report in its entirety (Doc. 6 ). Signed by Judge J. Phil Gilbert on 9/29/2015. (jdh)

UNITED STATES DISTRICT COURT FOR THE
SOUTHERN DISTRICT OF ILLINOIS
UNITED STATES OF AMERICA,
Petitioner,
v.

Case No. 15-cv-624-JPG-SCW

BRETT A. KAEMMERER,
Respondent.
MEMORANDUM AND ORDER
This matter comes before the Court on the Report and Recommendation (“Report”) (Doc.
6) of Magistrate Judge Magistrate Judge Stephen C. Williams recommending that the Court order
respondent Brett A. Kaemmerer to comply completely with the IRS summonses issued upon him.
The Court may accept, reject or modify, in whole or in part, the findings or
recommendations of the magistrate judge in a report and recommendation. Fed. R. Civ. P.
72(b)(3). The Court must review de novo the portions of the report to which objections are made.
Id. “If no objection or only partial objection is made, the district court judge reviews those
unobjected portions for clear error.” Johnson v. Zema Sys. Corp., 170 F.3d 734, 739 (7th Cir.
1999).
The Court has received no objection to the Report. The Court has reviewed the entire file
and finds that the Report is not clearly erroneous. Accordingly, the Court hereby:


ADOPTS the Report in its entirety (Doc. 6);



FINDS that the petitioner United States of America has met its burden to enforce the IRS
summonses dated January 2, 2015, issued to respondent Brett A. Kaemmerer;



GRANTS the petitioner United States of America’s Petition to Enforce Internal Revenue
Service Summonses (Doc. 1);



ORDERS the enforcement of the IRS summonses dated January 2, 2015, issued to
respondent Brett A. Kaemmerer;



ORDERS respondent Brett A. Kaemmerer:
o to obey the aforementioned summonses and each and every requirement thereof,
including to testify and produce all documents, records and data as is required by
the terms of the summonses, and
o to appear in person before Revenue Officer Brent J. Garcia, or any other proper
officer or employee of the IRS at the U.S. Attorney’s Office for the Southern
District of Illinois, 9 Executive Drive, Fairview Heights, Illinois 62208, (618)
628-3700, on Tuesday, October 27, 2015, at 10:00 a.m., or any other time and place
mutually agreeable to the parties;



DIRECTS the petitioner United States of America to serve a copy of this order upon
respondent Brett A. Kaemmerer by First Class Mail, and to mail a second copy by Certified
Mail; and



ORDERS the petitioner United States of America to file a status report on the respondent’s
compliance with the summonses every 90 days until his satisfactory compliance with the
summonses and then to file a final notice informing the Court that compliance has been
obtained and the case may closed, with judgment to enter at that time.

IT IS SO ORDERED.
DATED: September 29, 2015
s/ J. Phil Gilbert
J. PHIL GILBERT
DISTRICT JUDGE

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