United States of America v. Davis

Filing 16

ORDER ADOPTING REPORT AND RECOMMENDATION 14 ; granting petition to enforce IRS summons; signed by District Judge Paul L. Maloney (Judge Paul L. Maloney, acr)

UNITED STATES DISTRICT COURT
WESTERN DISTRICT OF MICHIGAN
SOUTHERN DIVISION
UNITED STATES OF AMERICA,
Petitioner,

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-v)
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RANDALL S. DAVIS,
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Respondent.
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_________________________________)

No. 1:19-mc-41
HONORABLE PAUL L. MALONEY

ORDER ADOPTING REPORT AND RECOMMENDATION AND
ENFORCING IRS SUMMONS
The United States of America has moved for judicial enforcement of an Internal
Revenue Service summons against Respondent Randall S. Davis. After conducting a show
cause hearing and allowing an additional month for Respondent to comply with the
summons, United States Magistrate Judge Phillip J. Green issued a Report and
Recommendation on August 8, 2019, recommending this Court grant the petition. The
Report and Recommendation was duly served on the parties. No objections have been filed.

See 28 U.S.C. § 636(b)(1). Therefore,
IT IS HEREBY ORDERED that the Report and Recommendation of the Magistrate
Judge (ECF No. 14) is APPROVED and ADOPTED as the Opinion of the Court.
IT IS FURTHER ORDERED that the petition of the Government (ECF No. 1) is
GRANTED.
IT IS FURTHER ORDERED that Respondent Randall S. Davis is hereby ordered
to obey with the summons by offering his attendance, testimony, and production of the
books, papers, records, or other data as is required and called for by the terms of the
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summons before Revenue Officer Christopher Desmond, or any other proper officer or
employee of the Internal Revenue Service, on Friday, September 27, 2019, no later than
5:00 p.m., Eastern Standard Time, at 8075 Creekside Drive, Suite 110, Portage, Michigan.
Mr. Davis is advised that his failure to obey the summons, as ordered enforced by
this Court, may subject him to arrest and to sanctions, including contempt of court.
IT IS FURTHER ORDERED that the Clerk of Court shall serve a certified copy of
this order to Respondent Randall S. Davis by U.S. mail at Mr. Davis’ address listed on the
proof of service (ECF No. 8 at PageID.27) immediately.
IT IS SO ORDERED.
Date:

September 13, 2019

/s/ Paul L. Maloney
Paul L. Maloney
United States District Judge

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