UNITED STATES OF AMERICA v. NAVA-ROCINCUET

Filing 4

ORDER AND RECOMMENDATION OF UNITED STATES MAGISTRATE JUDGE ON PETITION TO ENFORCE INTERNAL REVENUE SERVICE SUMMONS signed by MAG/JUDGE JOE L. WEBSTER on 01/22/2015. RECOMMENDED that the Petition (Docket Entry 1 ) be GRANTED and that an Order be entered compelling Respondent Roger M. Nava-Rocincuet to obey the Internal Revenue Service Summonses served on him on July 22, 2014, by appearing on March 4, 2015, at 9:00 a.m., before Revenue Officer Cynthia D. Cooke, at 1677 Westbrook Plaza Drive Winston-Salem, North Carolina to testify and to produce for examination documents and records as described in the Summonses. ORDERED that the United States Marshal for this District serve a copy of this Order personally upon Roger M. Nava- Rocincuet, within 14 days of the date of this Order.(Taylor, Abby)

IN THE UNITED STATES DISTRICT COURT
FOR THE MIDDLE DISTRICT OF NORTH CAROLINA
UNITED STATES OF AMERICA,
Petitioner,

v
ROGER M. NAVA-ROCINCUET,
Respondent.

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CIVI ACTION NO. 1:14MC67

ORDER AND RECOMMENDATION OF UNITED STATES MAGISTRATE
IUDGE ON PETITION TO ENFORCE INTERNAL REVENUE SERVICE
SUMMONS
This matter came before the Court onlanuary 21,,201.5, on the Petition of the United
States

of Amedc^, ott behalf of the Internal

U.S.C.

SS

Revenue Service, under the authority

of

26

7402þ) and7604(a), to judicially enforce two Internal Revenue Summonses.

Joan B. Binkley, Assistant United States ,{ttorney, and Revenue Officer Cynthia D.

Cooke appeared on behalf of the Petitioner, United States of Amedca. Respondent Roget
M. Nava-Rocincuet appearcdpro se.Maria Stafford appeared as a sworn Spanish Interpreter.
The United States tendered the Declarations of Revenue Officet Cynthia D. Cooke

who is a Revenue Officet

of the Internal Revenue

Business/Self-Employed Division
Salem,

Noth

Catohna, and

Service, employed

of the Internal Revenue

is atthotized to issue Intetnal

in the Small

Service located

in

Winston-

Revenue Service summonses

pursuant to the authority contained in 26 U.S.C. S 7602, and Tteasury Regulations,26 C.F.R.
s 301.7602-1.

Based on the Declarations, the Court found that the Govetnment made a pnma facie

showing that:

1) Á.n investigation is being conducted by Revenue Officet Cynthia D. Cooke
pursuant

to a legitimate pu{pose; specifically that the summonses wete

legitimate purpose

of

investigating the federal income tax liability

of

issued

Roget

fot

the

M. Nava-

Rocincuet for the calendar years ending December 31,2009, Decembet 37,201,1,, December
31., 20'1.2,

and December 31,, 201,3 and for the legitimate purpose

of

investigating the

collection of the tax liability of Roger M. Nava-Rocincuet, as set forth in the Declatations of
Revenue Officer Cynthia D. Cooke attached to the Petition;
2) The inquiry made is televant to the legitimate putpose;

3) The information sought is not akeady within the IRS's possession and
Respondent, Roget

M. Nava-Rocincuet, is believed to be in

the

possession and conttol of

testimony and documents concetning the above-described investigation; and
4) The administrative steps required by the Code have been followed. See United State¡
a. Powe/1,379

U.S. 48,57-58 (196a); Aþhin a. United States,809 F.2d 236,238 (4th Cir.1987).

The United States Marshals Service personally served Roget M. Nava-Rocincuet with

a copy of the Petition on December. 17,

201,4.

The Respondent did not file or serve

a

wtitten response to the Petition nor did he make any motions in response. At the hearing,
Respondent Nava-Rocincuet appeared and did not object
Recommendation requiting him to

^pper

and produce

to the entry of an Otdet

and

fot examination all documents and

recotds he possesses or controls telated to the income he received fot the yeats 2009,20LL,
201,2, and 2013 and documents ancl recorcls tegarding assets, liabilities

or accounts held in

his name ot for his benefit which he wholly or partially owns, ot in which he has a security
intetest. These tecords and documents include but are not limited to: all bank statements,
checkbooks, cancelled checks, saving account passbooks, tecotds

for the pedodJuly 1, 201.3 toJuly 1, 2014,

as

ot cettificates of deposit

provided in the sununonses.

Thete is no DeparÍnent of Justice rcfertal in effect with tespect to the Respondent
undet investigation, as that term is defined in Title 26 U.S.C.
Based

S

7602(d).

on these detetminations, this Coutt recommends that the Petition by

the

United States of Ametica be granted and that Respondent Nava-Rocincuet be ordered to
appear and ptoduce

for examination the books, papers, recotds or other

data as provided

in

the summonses.

IT IS THEREFORE RECOMMENDED

that the Petition (Docket Entry 1) be

GRANTED and that ar Order be entered compelling Respondent Roget M.

Nava-

Rocincuet to obey the Intetnal Revenue Service Summonses served on him on July 22,201,4,

by appearing on Match 4,20'15, at 9:00 a.m., before Revenue Offìcet Cynthia D. Cooke, at
1677 WestbrookPlaza Drive ìTinston-Salem,

Noth

Catohna to testify and to produce for

examination documents and tecotds as desctibed in the Summonses.

IT IS FURTHER ORDERED

that the United States Marshal for this District

serve a copy of this Otder petsonally upon Roger M. Nava-Rocincuet, within 14 days of the
date of this Otder

This, the 22¡d day of January,2015.

U

oe
ìTebstet
tates Magistrâte Judge