UNITED STATES OF AMERICA et al v. AMABILE

Filing 60

MEMORANDUM AND ORDER THAT UNITED STATES MOTION TO ENFORCE IRS SUMMONS IS GRANTED. DEFENDANT AMABILE SHALL COMPLY WITH THE 5/11/01 IRS SUMMONSES AND APPEAR BEFORE THE PLAINTIFF REVENUE OFFICER, ETC BY 7/9/12. THE US MARSHAL IS DIRECTED TO TAKE ALL APPROPRIATE MEASURES TO EFFECTUATE THIS ORDER. SIGNED BY HONORABLE THOMAS N. ONEILL, JR ON 6/26/12. 6/27/12 ENTERED AND COPIES MAILED TO PRO SE DEFENDANT, E-MAILED. 1 COPY FORWARDED TO THE UNITED STATES MARSHAL SERVICE (kk, )

IN THE UNITED STATES DISTRICT COURT
FOR THE EASTERN DISTRICT OF PENNSYLVANIA
UNITED STATES OF AMERICA and
MATTHEW LOPES REVENUE
OFFICER, INTERNAL REVENUE
SERVICE
v.
MICHAEL J. AMABILE

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CIVIL ACTION No. 11-6591
CIVIL ACTION No. 11-6592

ORDER
AND NOW, this 26th day of June, 2012, after a hearing on the United States’ Motion to
enforce the IRS summonses issue in the above-captioned matters at which defendant Michael J.
Amabile, proceeding pro se, attended, testified, and made arguments, and upon consideration of
the United States’ motion, Mr. Amabile’s response and arguments, and the testimony of IRS
Officer Matthew Lopes and Mr. Amabile, it is ORDERED that:
(1)

The United States’ motion is GRANTED;

(2)

Mr. Amabile shall COMPLY with the May 11, 2001 IRS Summonses and
appear before the plaintiff revenue officer or his designee, and bring with
him all non-privileged responsive documents in his possession, custody or
control no later than July 9, 2012. To the extent that Mr. Amabile believes
that certain of those documents are protected by the Fifth Amendment, he
shall, no later than July 9, 2012, produce to the Court those documents
along with a privilege log identifying each such document so that the
Court may make a determination as to whether he must provide to the
Government any or all of the documents in question;

(3)

If the United States Attorney’s Office certifies that Mr. Amabile has failed
to appear before the plaintiff revenue officer on or before July 9, 2012 and
Mr. Amabile has not produced to the Court any documents that he believes
to be subject to privilege under the Fifth Amendment, then the Court will
issue a warrant to the United States Marshal to arrest Mr. Amabile; and

(4)

Upon such arrest, Mr. Amabile shall be committed to the custody of the
U.S. Marshal for this District for confinement at the Federal Detention
Center in Philadelphia, or such other federal facility as may hereafter be
determined by the Bureau of Prisons to be more suitable;

(5)

Mr. Amabile shall be held in custody until further order of Court to be
entered when Mr. Amabile purges himself of contempt by complying with
the IRS summonses by having his designee appear before the plaintiff
revenue officer or his designee and produce all non-privileged documents
responsive to the May 11, 2011 IRS summonses in Mr. Amabile’s
possession, custody or control and/or by providing to the Court all
documents for which he claims a privilege along with a privilege log
identifying each such document so that the Court may make a
determination as to whether he must provide to the Government any or all
of the documents in question.

(6)

The United States shall report to the Court on a weekly basis the status of
its efforts to obtain compliance with the summonses; and

(7)

The United States or Mr. Amabile shall immediately inform the Court
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when Mr. Amabile has complied with the terms of this Order.
The U.S. Marshal is directed to take all appropriate measures to effectuate this order

s/Thomas N. O’Neill, Jr.
THOMAS N. O’NEILL, JR., J.

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