United States of America v. Lal

Filing 28

MAGISTRATE JUDGE CERTIFICATION, signed by Judge J Richard Creatura. (GMR)

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UNITED STATES DISTRICT COURT
WESTERN DISTRICT OF WASHINGTON
AT TACOMA

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UNITED STATES OF AMERICA
Petitioner,

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CASE NO. 3:16-MC-05025-BHS-JRC
MAGISTRATE JUDGE
CERTIFICATION

v.
LAVONNE M LAL,
Respondent.

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The undersigned Magistrate Judge is issuing this Certification pursuant to 28 U.S.C. §

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636(e)(6) for the purpose of the District Court conducting a show cause hearing requiring the

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respondent to show cause why he should not be found in civil contempt of court.

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For purposes of the certification the Magistrate Judge certifies the following facts:

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Petitioner originally completed service of the summons in accordance with 26 U.S.C.

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§7603 by leaving an attested copy of the summons in an envelope attached to the front door of

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respondent’s residence (Dkt. 1-1). Petitioner failed to respond.

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MAGISTRATE JUDGE CERTIFICATION - 1

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This Court issued an Order of Enforcement of Summons on October 26, 2016 (Dkt. 6)

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that was mailed by certified mail and signed for by Respondent’s 17-year-old son, CL (Dkt. 7).

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The Respondent again failed to appear and comply with the Order.

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On January 9, 2017, the Court ordered Respondent to show cause why she should not be

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held in contempt of court (Dkt. 9). The order directed the U.S. Marshal to serve a copy of the

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order and the underlying petition on Respondent (id.). The show cause hearing was continued

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twice while the U.S. Marshal’s Office attempted service on Respondent at his last known

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residence (Dkt. 13, 18).

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Petitioner United States has provided the declaration of U.S. Marshal Byford in support
of the belief that Respondent is evading service (Dkt. 20).
Counsel for Petitioner requested the issuance of a bench warrant based on Respondent

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Lal’s failure to appear and comply with the Court’s Order of Enforcement of Internal Revenue

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Service Summonses. The undersigned granted the request for a bench warrant pursuant to 26

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U.S.C. § 7604(b).

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Petitioner Lavonne M. Lal has failed to appear for the court hearing and has failed to

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comply with the summonses issued by the IRS. The undersigned recommends that the District

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Judge conduct a hearing once Petitioner Lavonne M. Lal is arrested, or at such other time as set

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by the District Judge, to hear evidence as to the act or conduct complained of and, if it is such as

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to warrant punishment, punish the Respondent in the same manner and to the same extent as for

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a contempt committed before a District Judge. 28 U.S.C. §636(e)(6).

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Dated this 5th day of July, 2017.

A

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J. Richard Creatura
United States Magistrate Judge

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MAGISTRATE JUDGE CERTIFICATION - 2