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United States of America v. Rocio Stiner

May 18, 2011

UNITED STATES OF AMERICA,
PETITIONER,
v.
ROCIO STINER,
RESPONDENT.



The opinion of the court was delivered by: Sheila K. Oberto United States Magistrate Judge

FINDINGS AND RECOMMENDATIONS REGARDING I.R.S. SUMMONS ENFORCEMENT

This matter came before the Court on May 11, 2011, pursuant to the Order to Show Cause issued on March 23, 2011, which, with the verified petition and memorandum, was personally served upon Respondent on March 25, 2011. Yoshinori H. T. Himel appeared for Petitioner, and petitioning Revenue Officer Michael Papasergia was present. Respondent did not file an opposition. She was present at the hearing and she stated that she was willing to comply with the summons at issue in this case.

The Verified Petition to Enforce Internal Revenue Service (IRS) Summons initiating this proceeding seeks to enforce an administrative summons (Doc. 1) in aid of Revenue Officer Papasergia's investigation of Rocio Stiner, sole member of First Source Staffing, LLC, to obtain financial information for the collection of assessed Employer's Federal Quarterly Tax (Form 941) for the tax periods ending June 30, 2009, and December 31, 2009.

Subject matter jurisdiction is invoked under 28 U.S.C. §§ 1340 and 1345 and is found to be proper. Sections 7402(b) and 7604(a) of the Internal Revenue Code authorize the United States to bring the action. 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).

The Court has reviewed the petition and documents in support of the Petition. Based on the uncontroverted verification of Revenue Officer Papasergia and the entire record, the Court makes the following findings:

(1) The summons issued by Revenue Officer Michael Papasergia to Respondent, Rocio Stiner, on March 16, 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 obtain financial information for the collection of assessed Employer's Federal Quarterly Tax (Form 941) for the tax periods ending June 30, 2009, and December 31, 2009.

(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, Rocio Stiner, to rebut that prima facie showing. (8) Respondent has presented no argument or evidence to rebut the prima facie showing.

The Court therefore RECOMMENDS that:

1. The IRS summons issued to Respondent, Rocio Stiner, sole member of First Source Staffing, ...


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