United States of America v. Conely
OPINION and ORDER Granting the Government's 27 MOTION to Amend Petition to Enforce IRS Summons and Ordering Respondent to Show Cause (Show Cause Hearing set for 3/15/2017 at 10:30 AM before District Judge Linda V. Parker). Signed by District Judge Linda V. Parker. (RLou)
UNITED STATES DISTRICT COURT
EASTERN DISTRICT OF MICHIGAN
UNITED STATES OF AMERICA,
Civil Case No. 15-mc-51209
Honorable Linda V. Parker
PATRICK J. CONELY,
OPINION AND ORDER GRANTING THE GOVERNMENT’S MOTION
TO AMEND PETITION TO ENFORCE IRS SUMMONSES AND
ORDERING RESPONDENT TO SHOW CAUSE
The United States of America initially filed this action to enforce Internal
Revenue Service (“IRS”) summonses directed to Respondent Patrick J. Conely
(“Conely”) for Conely’s personal income tax liabilities for the years 2012 and
2013. On April 13, 2016, the Court issued a bench warrant for Conely after he
failed to appear to show cause as to why he has not fully complied with those
summonses. On November 21, 2016, the United States moved to amend its
petition to enforce an IRS summons for Conely’s 2014 personal income liabilities.
Federal Rule of Civil Procedure 15(a)(2) instructs courts to “freely” grant a
party leave to amend its pleading “when justice so requires.” The Court finds that
justice requires an amendment in this instance, as judicial economy will be served
if all three IRS summonses are addressed in a single proceeding.
IT IS ORDERED that the Motion to Amend Petition to Enforce IRS
Summonses (ECF No. 27) is GRANTED and the Amended Petition attached to
the motion is deemed filed as of the date of this Opinion and Order.
IT IS FURTHER ORDERED that Patrick Conely shall appear before the
United States District Court for the Eastern District of Michigan, at the courtroom
of Judge Linda V. Parker in the United States Courthouse, 600 Church Street,
Flint, Michigan, on March 15, 2017, at 10:30 a.m., to show cause why he should
not be compelled to obey the Internal Revenue Service summons served upon him
on December 11, 2015.
IT IS FURTHER ORDERED that a copy of this Order, together with the
Amended Petition and exhibits thereto, be served upon Patrick Conely, by
delivering a copy to him personally or by leaving a copy at his dwelling or usual
place of abode with someone of suitable age and discretion who resides there, on
or before February 13, 2017.
IT IS FURTHER ORDERED that within 10 days of service of copies of
this Opinion and Order, the petition and exhibits, Respondent shall file and serve a
written response to the Amended Petition.
s/ Linda V. Parker
LINDA V. PARKER
U.S. DISTRICT JUDGE
Dated: January 4, 2017
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