United States of America v. Lyons
Filing
12
MEMORANDUM ADOPTING REPORT AND RECOMMENDATION OF THE UNITED STATES MAGISTRATE JUDGE for 11 Report and Recommendations. Signed by Judge Michael H. Schneider on 6/23/2011. (baf, )
United States District Court
EASTERN DISTRICT OF TEXAS
SHERM AN DIVISION
UNITED STATES OF AMERICA,
§
§
§
§
§
§
§
§
§
Petitioner,
v.
LYNN A. LYONS,
Respondent.
MISC. NO. 4:10-mc-00013
Judge Schneider/Judge Mazzant
MEMORANDUM ADOPTING REPORT AND
RECOMMENDATION OF THE UNITED STATES MAGISTRATE JUDGE
Came on for consideration the report of the United States Magistrate Judge in this action, this
matter having been heretofore referred to the United States Magistrate Judge pursuant to 28 U.S.C.
§ 636. On May 23, 2011, the report of the Magistrate Judge was entered containing proposed
findings of fact and recommendations that the Respondent fully comply with the summons issued
to him and appear at the offices of the Internal Revenue Service, as set forth in the report.
Having received the report of the United States Magistrate Judge, and no objections thereto
having been timely filed, this Court is of the opinion that the findings and conclusions of the
Magistrate Judge are correct and adopts the Magistrate Judge’s report as the findings and conclusions
of the Court.
It is, therefore, ORDERED that:
1.
The summons was properly issued by the United States to Respondent LYNN A.
LYONS for the lawful purpose of securing information related to the collection of his tax liability
for the calendar periods ended December 31, 2002, 2003, 2004, 2005, and 2006. Respondent failed
to produce the items sought in the summons.
Page 1 of 2
2.
The summons was reasonably certain about the items requested, and it was not
overbroad.
3.
The items sought in the summons are relevant and material to lawful purposes.
4.
No Justice Department referral as defined in 26 U.S.C. § 7602(d)(2)(A) is in effect
for Respondent.
5.
Respondent was notified of the date of the hearing to show cause by an authorized
IRS representative.
6.
The Court finds that Respondent should fully comply with the summons issued to him
so that the IRS can complete a Collection Information Statement. Respondent is ORDERED to
.
appear on June 27, 2011 at 1:00 p.m. at the offices of the Internal Revenue Service, 5450
Stratum Road, Suite 150, Fort Worth, Texas 76137, to meet with IRS Revenue Officer Susan Day
or her designated agent, to comply with the summons, and to produce the records and testimony
described in the summons.
It is SO ORDERED.
SIGNED this 23rd day of June, 2011.
____________________________________
MICHAEL H. SCHNEIDER
UNITED STATES DISTRICT JUDGE
Page 2 of 2
Disclaimer: Justia Dockets & Filings provides public litigation records from the federal appellate and district courts. These filings and docket sheets should not be considered findings of fact or liability, nor do they necessarily reflect the view of Justia.
Why Is My Information Online?