United States of America v. Allen

Filing 7

ORDER adopting Report and Recommendations re 6 Report and Recommendations re IRS Summons. Respondent, Leigh B. Allen, IV, is hereby ordered to appear before Kimberly Newcomb, Revenue Officer, Internal Revenue Service, at 9:00 a.m. on Monday, June 6 , 2011, at 100 West Capitol Street, Room 506, Stop 19, A.H. McCoy Federal Building, Jackson Mississippi 39269, for the purpose of complying with the previously issued and served IRS Summons. In the event Respondent, Leigh B. Allen IV, fails to compl y with this Order, a bench warrant for his arrest may be issued by the Court. Petitioner shall, within five days of the date on which this Order is entered, personally serve the Respondent, Leigh B. Allen, IV, with a copy of this Order and the previ ously issued and served IRS Summons. The Internal Revenue Service and/or the United States Attorney shall, within 24 hours of the time on which this Order is entered, send Respondent, Leigh B. Allen, IV, by certified mail, a copy of this Order. Signed by District Judge William H. Barbour, Jr on 5-23-11 (Lewis, Nijah)

IN THE UNITED STATES DISTRICT COURT
FOR THE SOUTHERN DISTRICT OF MISSISSIPPI
JACKSON DIVISION
UNITED STATES OF AMERICA

PETITIONER

VS.

CIVIL ACTION NO. 3:10-cv-696-WHB-LRA

LEIGH B. ALLEN, IV

RESPONDENT
OPINION AND ORDER

This

cause

is

before

the

Court

on

the

Report

and

Recommendation of United States Magistrate Judge Linda R. Anderson.
After considering the Report and Recommendation1, and the other
pleadings

in

this

case,

the

Court

finds

the

Report

and

Recommendation should be adopted as the finding of this Court.

I.
On

November

30,

Discussion

2010,

the

United

States

of

America

(“Government”) filed a Petition in this Court seeking to enforce a
summons that had been issued on Respondent, Leigh B. Allen, IV
(“Allen”), by the Internal Revenue Service (“IRS”). On February 9,
2011, United States Magistrate Judge Linda R. Anderson entered an
Order requiring Allen to appear in court on March 17, 2011, and to
show cause as to the reason(s) he should not be compelled to comply
with the IRS Summons.

1

Allen did not appear at the hearing.

The parties were required to file objections to Judge
Anderson’s Report and Recommendation on or before May 13, 2011.
No objections were filed.

Following the hearing, Judge Anderson entered a Report and
Recommendation, in which she found that the subject IRS Summons was
enforceable, and that Allen should be compelled to comply with the
Summons.

See R & R [Docket No. 6]. No objections to Judge

Anderson’s findings or recommendations were filed. After reviewing
the R & R, the Court is satisfied that there is no clear error in
her findings, and therefore, they will be adopted by the Court.
For the foregoing reasons:
IT IS THEREFORE ORDERED that the April 27, 2011, Report and
Recommendation of United States Magistrate Judge Linda R. Anderson
[Docket No. 6], is hereby adopted as the finding of this Court.
IT IS FURTHER ORDERED that Respondent, Leigh B. Allen, IV, is
hereby ordered to appear before Kimberly Newcomb, Revenue Officer,
Internal Revenue Service, at 9:00 a.m. on Monday, June 6, 2011, at
100 West Capitol Street, Room 506, Stop 19, A.H. McCoy Federal
Building, Jackson Mississippi 39269, for the purpose of complying
with the previously issued and served IRS Summons.
IT IS FURTHER ORDERED that in the event Respondent, Leigh B.
Allen IV, fails to comply with this Order, a bench warrant for his
arrest may be issued by the Court.
IT IS FURTHER ORDERED that Petitioner shall, within five days
of the date on which this Order is entered, personally serve the
Respondent, Leigh B. Allen, IV, with a copy of this Order and the
previously issued and served IRS Summons.

2

IT IS FURTHER ORDERED that the Internal Revenue Service
and/or the United States Attorney shall, within 24 hours of the
time on which this Order is entered, send Respondent, Leigh B.
Allen, IV, by certified mail, a copy of this Order.
SO ORDERED this the 23rd day of May, 2011.

s/ William H. Barbour, Jr.
UNITED STATES DISTRICT JUDGE

3