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United States of America and v. Christopher C. Joaquin

UNITED STATES DISTRICT COURT NORTHERN DISTRICT OF CALIFORNIA SAN JOSE DIVISION


June 23, 2011

UNITED STATES OF AMERICA AND
BELDEN GRANADA, REVENUE OFFICER, PETITIONERS,
v.
CHRISTOPHER C. JOAQUIN,
RESPONDENT.

The opinion of the court was delivered by: Lucy H. Koh United States District Judge

United States District Court For the Northern District of California

ORDER GRANTING VERIFIED PETITION TO ENFORCE INTERNAL REVENUE SERVICE SUMMONS

This matter is before the Court on an Order to Show Cause why Respondent Christopher C. Joaquin should not be ordered to comply with the summons issued by the Internal Revenue Service 19 (IRS). Respondent did not respond in writing to the Court's Order to Show Cause, but appeared at 20 the hearing held on June 23, 2011. At the hearing, the parties reported that they had conferred and 21 stipulated that Respondent would comply with the summons by August 31, 2011. Respondent 22 stated that he did not wish to challenge the summons at this time.

Accordingly, the Court hereby GRANTS Petitioner's Verified Petition to enforce the IRS summons issued to Respondent. As discussed at the hearing, the Court ORDERS Respondent Christopher Joaquin to appear before Revenue Officer Belden Granada, or any other designated 26 agent, on August 31, 2011 at 2:00 p.m., at the Offices of the Internal Revenue Service located at 55 South Market Street, San Jose, CA 95113 to provide testimony and produce the documents 28 and records requested by Petitioners.

Petitioners shall serve this Order on Respondent on or before June 30, 2011, and file proof of service with the Court.3

IT IS SO ORDERED.

20110623

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