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United States of America and Lorena Ramos, Revenue Officer,Internal Revenue Service v. Janet Reid-Bills

March 18, 2011

UNITED STATES OF AMERICA AND LORENA RAMOS, REVENUE OFFICER,INTERNAL REVENUE SERVICE,
PETITIONERS,
v.
JANET REID-BILLS, RESPONDENT.



The opinion of the court was delivered by: Michael J. Seng United States Magistrate Judge

MAGISTRATE JUDGE'S FINDINGS AND RECOMMENDATIONS RE: I.R.S. SUMMONS ENFORCEMENT

This matter came on for hearing on March 11, 2011, pursuant to the Order to Show Cause filed December 14, 2010. The Order to Show Cause, along with the verified petition, memorandum and continuance order was served on Respondent via regular and certified mail, pursuant to the order allowing alternative service and Fed. R. Civ. P. 4(e), on February 14, 2011. Glen Dorgan appeared for petitioners, and petitioning Revenue Officer Lorena Ramos was present. Respondent did not file an opposition but appeared at the hearing.

The Verified Petition to Enforce I.R.S. Summons initiating this proceeding seeks to enforce an administrative summons (Exhibit A to the petition) in aid of Revenue Officer Ramos' investigation of Respondent Janet Reid-Bills to determine financial information to collect assessed amounts of federal income tax for the taxable years ending December 31, 2002, and December 31, 2005. Subject matter jurisdiction is invoked under 28 U.S.C. §§ 1340 and 1345, and is found to be proper. Authorization for the action is under I.R.C. §§ 7402(b) and 7604(a) (26 U.S.C.). The Order to Show Cause shifted to Respondent the burden of rebutting any of the four requirements of United States v. Powell, 379 U.S. 48, 57-58 (1964).

I have reviewed the petition and documents in support. Based on the uncontroverted verification of Revenue Officer Ramos, the absence of an opposition, and the entire record, I make the following findings:

1. The summons issued by Revenue Officer Lorena Ramos to Respondent Janet Reid-Bills on January 5, 2010, seeking testimony and production of documents and records in Respondent's possession, was issued in good faith and for a legitimate purpose under I.R.C. § 7602, that is, to determine financial information to collect assessed amounts of U.S. individual income tax for the taxable years ending December 31, 2002, and December 31, 2005.

2. The information sought is relevant to that purpose.

3. The information sought is not already in the possession of the Internal Revenue Service.

4. The administrative steps required by the Internal Revenue Code have been followed.

5. There is no evidence of referral of this case by the Internal Revenue Service to the Department of Justice for criminal prosecution.

6. The verified petition and its exhibits made a prima facie showing of satisfaction of the requirements of United States v. Powell, 379 U.S. 48, 57-58 (1964).

7. The burden shifted to Respondent Janet Reid-Bills to rebut that prima facie showing.

8. Respondent presented no argument or evidence to rebut the prima facie showing.

I therefore recommend that the IRS summons issued to Respondent Janet Reid-Bills be enforced and that an order be entered as follows:

(1) Directing Respondent Janet Reid-Bills to complete and serve by mail or personal delivery to Revenue Officer Lorena Ramos, with notice to Assistant U.S. Attorney Glen Dorgan, the tax ...


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