United States of America v. Nelson

Filing 19

MEMORANDUM AND ORDER - A hearing was convened today on the Petitioner's motion for an order requiring the Respondent to show cause, if any, why he should not be held in contempt for failing to comply with an IRS Summons. IT IS ORDERED: 1) Stephe n D. Nelson has failed to show cause why he should not be held in contempt for failing and refusing to comply with an IRS Summons. 2) Stephen D. Nelson is in contempt of court. 3) Stephen D. Nelson can purge this contempt by producing the records lis ted in the IRS summons, (copies of the summons are attached hereto), by April 4, 2011. The Marshal shall personally serve a certified copy of this order on Stephen D. Nelson. Ordered by Magistrate Judge Cheryl R. Zwart. (2 Certified copies to USM with 285 form)(JAB)

IN THE UNITED STATES DISTRICT COURT FOR THE DISTRICT OF NEBRASKA UNITED STATES OF AMERICA, Petitioner, v. STEPHEN D. NELSON, Respondent. ) ) ) ) ) ) ) ) )

4:10CV3172

MEMORANDUM AND ORDER

A hearing was convened today on the Petitioner's motion for an order requiring the Respondent to show cause, if any, why he should not be held in contempt for failing to comply with an IRS Summons. The Respondent was served with notice of today's hearing, (see filing no. 16), but he did not produce the IRS records, appear at the show cause hearing, or contact the court to explain his absence. Accordingly, IT IS ORDERED: 1) Stephen D. Nelson has failed to show cause why he should not be held in contempt for failing and refusing to comply with an IRS Summons. 2) Stephen D. Nelson is in contempt of court.

3) Stephen D. Nelson can purge this contempt by producing the records listed in the IRS summons, (copies of the summons are attached hereto), by April 4, 2011. The records shall be mailed or delivered to the office of the IRS, Attention Kay Ponte, P.O. Box 9801, 3307 W. Capital Ave., Grand Island, NE 68802. Mr. Nelson's failure to timely comply with this order may result in his immediate arrest. 4) The clerk shall deliver two certified copies of this order to the U.S. Marshal.

5) The Marshal shall personally serve a certified copy of this order on Stephen D. Nelson, 639 25 Road, Axtell, NE 68924-2414, and shall file a return of service stating it has done so. 6) On or before April 6, 2011, counsel for the government shall file a statement, with a copy served on the Respondent, advising the court as to whether Mr. Nelson has produced the documents identified in the IRS summons. March 1, 2011 BY THE COURT: s/ United States Magistrate Judge