United States of America v. Allen

Filing 17

OPINION AND ORDER APPROVING AND ADOPTING REPORT AND RECOMMENDATION 15 ; denying objection 16 ; granting petition to enforce IRS summons 1 ; Judgment to issue; signed by Judge Janet T. Neff (Judge Janet T. Neff, rmw)

UNITED STATES DISTRICT COURT
WESTERN DISTRICT OF MICHIGAN
SOUTHERN DIVISION

UNITED STATES OF AMERICA,
Case No. 1:15-mc-154

Petitioner,
v.

HON. JANET T. NEFF

LINDA A. ALLEN,
Respondent.
_______________________________/

OPINION AND ORDER
This matter is before the Court on Respondent’s Objection (Dkt 16) to the Report and
Recommendation (Dkt 15) of the Magistrate Judge, recommending that this Court grant the Petition
to Enforce Internal Revenue Service (IRS) Summons (Dkt 1). No response has been filed. In
accordance with 28 U.S.C. § 636(b)(1) and FED. R. CIV. P. 72(b)(3), the Court has performed de
novo consideration of those portions of the Report and Recommendation to which objection has
been made. Respondent’s objection is without merit and is denied.
Respondent objects that the Magistrate Judge did not provide her due process of law and that
she was not permitted to discuss her defense. However, the Magistrate Judge conducted a show
cause hearing regarding compliance with the IRS summons, at which Respondent appeared. The
Magistrate Judge properly considered the record, the parties’ positions, and the governing law, and
determined that Respondent failed to show good cause why she should not be compelled to obey the
Summons. For the reasons stated in the Report and Recommendation, the Court agrees that the
Petition to Enforce the IRS Summons is properly granted.

Accordingly, the Court will adopt the Magistrate Judge’s Report and Recommendation as
the Opinion of this Court and enter a Judgment consistent with this Opinion and Order. See FED.
R. CIV. P. 58.
THEREFORE, IT IS ORDERED that the Objection (Dkt 16) is DENIED, and the Report
and Recommendation (Dkt 15) is APPROVED and ADOPTED as the Opinion of the Court.
IT IS FURTHER ORDERED that the Petition to Enforce IRS Summons (Dkt 1) is
GRANTED.
IT IS FURTHER ORDERED that Respondent shall comply completely with that
Summons, including: 1) ensuring that Revenue Officer Michael Bryant of the IRS be in possession
of the ordered information and documentation in Respondent’s possession and/or control by close
of business November 17, 2015 or a date agreed to between the parties; and 2) being available to
answer her telephone at [phone] on November 18, 2015 at 10:00 AM or a date and time
agreed to between the parties and participating in a conference call with Revenue Officer Bryant at
that time.

Dated: November 2, 2015

/s/ Janet T. Neff
JANET T. NEFF
United States District Judge

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