Wier v. United States of America

Filing 5

STIPULATED ORDER AND JUDGMENT Signed by District Judge Sean F. Cox. (JHer)

UNITED STATES DISTRICT COURT
EASTERN DISTRICT OF MICHIGAN
SOUTHERN DIVISION
GREGORY D. WIER,
Petitioner,

CASE NO. 11-51281

-vs-

HON. SEAN F. COX
MAG. JUDGE PAUL J. KOMIVES

UNITED STATES OF AMERICA,
DEPARTMENT OF TREASURY,
INTERNAL REVENUE SERVICE,
Respondent.
____________________________/
STIPULATED
ORDER AND JUDGMENT
IT IS HEREBY STIPULATED AND AGREED to by the parties, United States of America, and
the respondent, Gregory D. Wier, by and through their undersigned attorneys as follows:
IT IS ORDERED that the Petition to Quash be DISMISSED; and it is further
ORDERED that Teresa Spence will appear before Revenue Agent C. Mei Chung or her
designated representative at 1:00 p.m. on March 20, 2012, at 917 North Saginaw, Flint,
Michigan, then and there to be sworn, to give testimony, and to produce for examination and
copying the following:
1.

Copies of tax returns prepared for calendar years 2008 and 2009 for Gregory D. Wier,
Wier Holdings, LLC, and Pot O Gold Ice Cream, LLC; including, but not limited to,
Forms 1096 and 1099.

2.

A backup copy of accounting/bookkeeping software ( Quickbook ) prepared and/or used
for Gregory D. Wier, Wier Holdings LLC & Pot O Gold Ice Cream LLC, for calendar
years 2008 and 2009.



A copy of the original electronic backup file of the QuickBooks books and records
that includes the period from 01/01/2008 thru 12/31/2008. This copy should not be
an altered version of the QuickBooks data but rather a copy of the original electronic
backup file.
i.

The QuickBooks backup file should include any changes to the
data entered after year end and should have a file extension of
QBB. The backup file can be provided on a CD, DVD, or
thumb/jump drive.

ii.

The QuickBooks administrator’s user name and password for the
backup file requested in item (i )above. Please note that the
administrator’s password may be temporarily changed before
copying the electronic backup file for the IRS; then the password
may be changed back to the original “standard” one within the
main QuickBooks working file.

iii.

The Version (i.e., year) and the Edition (e.g., Pro, Premier,
Enterprise Solutions) of QuickBooks used to create the

backup file.
3.

Copies of any and all forms prepared and/or filed with Internal Revenue Service for
calendar years 2008 and 2009 on behalf of Gregory D. Wier, Wier Holdings, LLC, and
Pot O Gold Ice Cream, LLC, including, but not limited to, Form 2553 ( Election by a
Small Business Corporation). If any Form 2553 was filed on behalf of Gregory D. Wier,
Wier Holdings, LLC, and/or Pot O Gold Ice Cream, LLC, provide a copy of return Proof

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of Form 2553 filed and accepted by Internal Revenue Service, including (a) Form 2553
with an accepted stamp, (b) Form 2553 with a stamped IRS received date, or (c) an IRS
Letter stating that Form 2553 has been accepted.
4.

Copies of any and all forms prepared and/or filed with Internal Revenue Service on
behalf of Gregory D. Wier, Wier Holdings LLC & Pot O Gold Ice Cream LLC,

including
D.

but not limited to Form 1120S. If any Form 1120S was filed on behalf of Gregory

Wier, Wier Holdings, LLC, and/or Pot O Gold Ice Cream, LLC, also provide a copy
of proof of any and all Form 1120S filed for calendar years 2008 and 2009.

5.

Copies of any and all statements, invoices, logs, schedules, ledgers, journals maintained
by Teresa Spence to prepare for any tax returns for Gregory D. Wier, Wier Holdings,
LLC, and Pot O Gold Ice Cream, LLC, for calendar years 2008 and 2009.

6.

Any other books and records not mentioned herein, of any other transactions pertaining
to Gregory D. Wier, Wier Holdings, LLC, and Pot O Gold Ice Cream, LLC, for calendar
years 2008 and 2009, that are in Teresa Spence’s custody, possession, or control.
The examination is to continue from day to day until completed.

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BARBARA L. McQUADE
United States Attorney

/s/Jerry R. Abraham (with consent)
JERRY R. ABRAHAM (P45768)
Counsel for the Respondent
30500 Northwestern Hwy.
Suite 410
Farmington Hills, MI 48334
[phone]
[e-mail]

/s/ Vanessa M. Mays
VANESSA M. MAYS (P34725)
Assistant United States Attorney
211 W. Fort Street
Suite 2001
Detroit, MI 48226
[phone]
[e-mail]

Dated:

IT IS SO ORDERED.
S/Sean F. Cox
Sean F. Cox
United States District Judge
Dated: February 21, 2012

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