The opinion of the court was delivered by: Susan Illston United States District Court Judge
[PROPOSED] ORDER (1) ENFORCING IRS SUMMONS, (2) ADOPTING REPORTING AND RECOMMENDATION, AND (3) CLOSING CASE
Presently before the Court is Magistrate Judge Spero's Report and Recommendation that the Verified Petition to Enforce IRS Summons Be Granted. (hereafter, "Recommendation," Docket Item No. 10.)
Pursuant to Federal Rule of Civil Procedure 72(b), any objection to a Magistrate Judge's recommendation must be made within 10 days. See Civil L.R. 72-3; 28 U.S.C. § 636(b)(1)(B).
No objection has been filed to date. The Court has reviewed the record of the proceedings before Judge Spero and finds that Judge Spero's Recommendation should be adopted. See Civ. L.R. 72-3(c). Accordingly, the Court ADOPTS Judge Spero's Recommendation and GRANTS Plaintiffs' petition to enforce Internal Revenue Summons under 26 U.S.C. § 7602(a).
Respondent is hereby ORDERED to appear before Revenue Agent Wai Hung Lo, or any designated agent, on or before April 22, 2010, at 9:00 a.m., at the Offices of the Internal Revenue Service, 1301 Clay Street, Suite 990S, Oakland, California, 94612, and then and there give testimony relating to the matters described in the subject Internal Revenue Service summons, copies of which are attached hereto as Exhibits A and B, and produce for the Revenue Agent's inspection and copying the records described in the attached Internal Revenue Service summons. Failure to comply with the instant order may be grounds for a finding of contempt. See, e.g., United States v. Ayres, 166 F.3d 991, 994-96 (9th Cir. 1999) (affirming finding of contempt, where party failed to comply with court order directing him to provide testimony and produce records to IRS).
In addition, the Court ORDERS the Clerk of Court to close this case. Plaintiffs may move to re-open the case upon a showing that a further hearing is necessary.
Plaintiffs are directed to serve a copy of this ORDER, Exhibit A, and Exhibit B on respondent in accordance with Fed. R. Civ. P. 4.
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