Searching over 5,500,000 cases.


searching
Buy This Entire Record For $7.95

Download the entire decision to receive the complete text, official citation,
docket number, dissents and concurrences, and footnotes for this case.

Learn more about what you receive with purchase of this case.

United States of America v. Hetendra M. Patel

October 7, 2011

UNITED STATES OF AMERICA,
PETITIONER,
v.
HETENDRA M. PATEL, AGENT FOR TAXPAYER: RED ZONE, INC. SERVICE FOR RED ZONE, INC.,
RESPONDENT.



The opinion of the court was delivered by: Michael J. Seng ci4d6 United States Magistrate Judge

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

This matter came before me on September 23, 2011, under the Order to Show Cause filed August 1, 2011, which, with the verified petition and memorandum, was adequately served upon respondent, Mr. Hetendra M. Patel, under Fed. R. Civ. P. 4(e), on August 9, 2011. Respondent did not file written opposition.

At the hearing, Yoshinori H. T. Himel appeared for petitioner, and investigating Revenue Officer Lisa Cumiford was present. Respondent appeared in person. The parties, in open court, expressed their agreement to meet on Wednesday, November 2, 2011, at 9:00 a.m., at the Fresno IRS office, for respondent to comply with the IRS summons.

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 Cumiford's investigation of Hetendra M. Patel, as Agent for Service of Red Zone, Inc., to obtain financial information relevant to the IRS's efforts to collect Employer's Federal Quarterly Tax (Form 941) for the tax periods ending June 30, 2009, and September 30, 2009.

Subject matter jurisdiction is invoked under 28 U.S.C. §§ 1340 and 1345, and is found to be proper. I.R.C. §§ 7402(b) and 7604(a) (26 U.S.C.) authorize the government 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).

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

(1) The summons issued by Revenue Officer John Costa to respondent, Hetendra M. Patel, agent for service for Red Zone, Inc., on December 14, 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 information for the collection of assessed Employer's Federal Quarterly Tax (Form 941) for the tax periods ending June 30, 2009, and September 30, 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, Hetendra M. Patel, to rebut that ...


Buy This Entire Record For $7.95

Download the entire decision to receive the complete text, official citation,
docket number, dissents and concurrences, and footnotes for this case.

Learn more about what you receive with purchase of this case.