ORDER ADOPTING MAGISTRATE JUDGE'S FINDINGS AND RECOMMENDATIONS AND ENFORCING I.R.S. SUMMONS Taxpayer: JAMES A. SANTOS
The United States and Revenue Officer Kim Ulring hereby petition for enforcement of an I.R.S. summons. The matter was placed before United States Magistrate Judge Gregory G. Hollows under 28 U.S.C. § 636 et seq. and Local Rule 73-302. On May 22, 2008, Judge Hollows issued an Order to Show Cause, ordering the respondent, James A. Santos, to show cause why the I.R.S. summons issued to him on March 13, 2008, should not be enforced. The Petition, Points and Authorities, and Order to Show Cause were personally served upon the respondent. Respondent did not file an opposition to enforcement under paragraph on page 3 of the Order to Show Cause.
Judge Hollows presided at the show-cause hearing on September 25, 2008, at which respondent did not appear. On October 2, 2008, Judge Hollows filed Findings and
Recommendations, finding that the requirements for summons enforcement had been satisfied and recommending that the summons be enforced. Neither side filed objections to the Magistrate Judge's findings and recommendations.
I have reviewed the entire record de novo under 28 U.S.C. § 636(b)(1)(C) and Local Rule 72-304. I am satisfied that the Magistrate Judge's findings and recommendations are supported by the record and by proper analysis, and that the requested and unopposed summons enforcement should be granted. Accordingly, it is hereby ORDERED as follows:
1. The Magistrate Judge's Findings and Recommendations Re: I.R.S. Summons Enforcement, filed October 2, 2008, are ADOPTED IN FULL.
2. The I.R.S. summons issued to respondent, James A. Santos, is ENFORCED.
3. Respondent, James A. Santos, is ORDERED to appear at the I.R.S. offices at 4330 Watt Avenue, SA-3315, Sacramento, California, 95821, before Revenue Officer Charles Duff or his designated representative, within 21 days of the issuance of this order, or at an alternate time and date to be set by Revenue Officer Duff, then and there to be sworn, to give testimony, and to produce for examining and copying the books, checks, records, papers and other data demanded by the summons, the examination to continue from day to day until completed.
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