The opinion of the court was delivered by: Honorable Sandra M. Snyder
TAXPAYER: NATHAN D. BACON
Date: Friday, September 23, 2011 Time: 9:30 a.m.
PETITIONER'S CONSENSUAL REQUEST TO CONTINUE SHOW-CAUSE HEARING
Petitioner, the United States of America, litigating in aid of the tax determination investigation of IRS Revenue Officer Michael Nicholas, requests that Judge Snyder continue the Order to Show Cause Hearing Re: Tax Summons Enforcement currently scheduled for Friday, September 23, 2011, until Friday, October 28, 2011, at 9:30 a.m. in the Judge Snyder's courtroom. By this consensual continuance, the parties seek to give the Respondent, Nathan D. Bacon, who was served late, additional time to respond to the IRS summons in suit, possibly mooting this proceeding. A supporting declaration and a proposed Order are attached.
Dated: September 19, 2011 BENJAMIN B. WAGNER
Assistant United States Attorney
DECLARATION OF MARY ANN RACKLEY
MARY ANN RACKLEY declares under 28 U.S.C. 1746(2):
1. I am a Paralegal Specialist in the office of the United States Attorney for the Eastern District of California, and am assigned paralegal duties in the office's tax summons enforcement cases including above-captioned case.
2. I understand from the IRS that it was unable to serve respondent with the Order to Show Cause and related papers until September 15, 2011. Taxpayer recently moved to southern California, and it took a state agency several weeks to respond to the Revenue Officer's request for taxpayer's current contact information. I am expecting proof ...