USA v. Kliethermes

Filing 9

ORDER Adopting Report and Recommendation. The petition to enforce IRS summonses (ECF doc. 1) is GRANTED, and defendant is directed to comply with the summonses on a date and time agreed upon by the parties, but not later than thirty days after servi ce of this order on respondent. ORDER that the Clerk's Office mail a copy of this order by regular mail, and certified mail, return receipt requested to respondent at: 103 W. Main, Linn, Mo. 65051. Signed by District Judge Howard F. Sachs on 07/15/09. (Duer, Tina) Modified on 7/16/2009 Document mailed by regular and certified return receipt #7003 3110 0004 0149 7099(Bax, Laura).

IN THE UNITED STATES DISTRICT COURT FOR THE WESTERN DISTRICT OF MISSOURI CENTRAL DIVISION UNITED STATES OF AMERICA, Petitioner, v. JOSHUA P. KLIETHERMES, Respondent. ) ) ) ) ) ) ) ) )

Case No. 08-9008-MC-C-HFS

ORDER Petitioner, United States of America, has filed a petition to enforce IRS summonses. Essentially, petitioner seeks enforcement of summonses served on respondent, Joshua P. Kliethermes, requiring his appearance before Revenue Agent Margaret Kueffer. Agent Kueffer is conducting an investigation into respondent's assets for collection of unpaid personal taxes for 1998 and 2001, and for determining his unpaid federal income tax liabilities for 2002, 2003, 2004, 2005, 2006, and 2007. By summonses served on respondent on June 6, 2008, pursuant to 26 U.S.C. § 7602, Agent Kueffer directed respondent to appear before her on July 11, 2008, and to produce certain documents. Respondent failed to appear, and on April 7, 2009, the court entered an order directing respondent to show cause within twenty days why the action should not be decided solely on the allegations in the petition. Respondent also failed to respond to the order to show cause.1 Sec. 7602 confers broad authority upon the IRS to summon documents and testimony in

The court, by Magistrate Judge Sarah W. Hays, noted that although the order to show cause mailed to respondent by certified mail, return receipt requested was returned as unclaimed, there was no indication that the order sent by regular United States mail was not properly delivered in the normal course of postal operations.

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order to ascertain tax liabilities. However, in order to obtain summary enforcement of a summons the IRS must first establish a prima facie case for enforcement. United States v. LaSalle Nat'l Bank, 437 U.S. 298, 313-14 (1978). In a declaration, Agent Kueffer has averred that the testimony and documents sought are relevant to the IRS investigation and is not presently in its possession. The court found that petitioner established a prima facie basis for enforcement of the summonses. I agree. Accordingly, it is hereby ORDERED that the Report and Recommendation is ADOPTED, the petition to enforce IRS summonses (ECF doc. 1) is GRANTED, and defendant is directed to comply with the summonses on a date and time agreed upon by the parties, but not later than thirty days after service of this order on respondent. It is further ORDERED that the clerk's office mail a copy of this order by regular mail, and certified mail, return receipt requested to respondent at: 103 W. Main Linn, Mo. 65051 /s/ Howard F. Sachs HOWARD F. SACHS UNITED STATES DISTRICT JUDGE July 15 , 2009 Kansas City, Missouri