United States of America et al v. Davis

Filing 7

ORDER: That such summons be ENFORCED. That the Respondent, Benjamin Davis, appear before Randal Whitehead, an agent of the Internal Revenue Service, at 801 Broadway, Room 149, MDP 28, Nashville, Tennessee 37203 on 10/26/2010, at 9:00 a.m. That at suc h time and place, Benjamin Davis, give testimony and bring with him and produce for examination all books, records, papers, and other data described in the administrative summons, a copy of which is attached hereto and incorporated by reference. That a copy of this Order be served on the Respondent. Signed by District Judge Aleta A. Trauger on 10/1/10. (dt)

United States of America et al v. Davis

Doc. 7

UNITED STATES DISTRICT COURT THE MIDDLE DISTRICT OF TENNESSEE NASHVILLE DIVISION UNITED STATES OF AMERICA AND RANDAL ) WHITEHEAD, REVENUE OFFICER OF THE ) INTERNAL REVENUE SERVICE, ) ) Petitioners, ) v. ) ) BENJAMIN DAVIS, ) ) Respondent. ) ORDER From the record before it, the Court hereby FINDS: (1) that the petitioners have established a prima facie case for judicial enforcement of

Civil No.3:10-cv-00735 Judge Trauger

the administrative summons of the Internal Revenue Service herein: (2) that the Respondent has been afforded an opportunity to show any cause he might

have as to why such summons should not be enforced by this Court; and, (3) that the Respondent has not shown any just cause.

Accordingly, it hereby is ORDERED that such summons be ENFORCED. It hereby is ORDERED* that the Respondent, Benjamin Davis, appear before Randal Whitehead, an agent of the Internal Revenue Service, at 801 Broadway, Room 149, MDP 28, Nashville, Tennessee 37203 on October 26, 2010, at 9:00 a.m. It is further ORDERED* that at such time and place, Benjamin Davis, give testimony and bring with him and produce for examination all books, records, papers, and other data described in the administrative summons, a copy of which is attached hereto and incorporated by reference. It is further ORDERED that a copy of this Order be served on the Respondent. ENTER: _________________________ JUDGE Trauger United States District Court
* A n y failure to obey this order m a y subject the Respondent to the contem p t powers of this Court. See 26 U . S . C . section 7604(b); U n i t e d States v . Rylander, 460 U . S . 752, 103 S.Ct. 1548, 75 L.Ed.2d 521 (1983), reh.den., 462 U . S . 1112, 103 S.Ct.2466, 77 L.Ed.2d 1342 (1983); U n i t e d S t a t e s v. R i e w e , 676, F.2d 421[9] (10th Cir. 1982). (If the taxpayer still refuses to com p ly , contem p t proceedings with the possibility of i m p r is o n m e n t conditioned upon [com p li a n c e ] are warranted.")

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