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United States of America v. Norman D. Bishop

January 23, 2012

UNITED STATES OF AMERICA,
PETITIONER,
v.
NORMAN D. BISHOP, TAXPAYER: NORMAN D. RESPONDENT.



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

MAGISTRATE JUDGE'S FINDINGS AND RECOMMENDATIONS RE: I.R.S. SUMMONS ENFORCEMENT AND ) ORDER OBJECTIONS DUE: 10 DAYS

BISHOP, as Sole Proprietor of Clovis Ace Hardware

This matter came before Magistrate Judge Sheila K. Oberto on January 13, 2012, under the Order to Show Cause filed October 20, 2011, which, with the verified petition and memorandum, was personally served upon respondent on November 8, 2011. Respondent did not file a written opposition. Yoshinori H. T. Himel, Assistant United States Attorney, appeared for petitioner, and investigating Revenue Officer Lorena Ramos was present. Respondent did not appear.

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 Norman D. Bishop to determine financial information relevant to the IRS' efforts to collect Employer's Federal Quarterly Tax (Form 941) for the tax periods

Magistrate Judge's Findings and Recommendations Re: I.R.S. Summons Enforcement and Order ending March 31, 2008, June 30, 2008, September 30, 2008, December 31, 2008, March 31, 2009, and June 30, 2009; as well as Employer Annual Federal Unemployment Tax (Form 940) for the tax year ending December 31, 2008, assessed against Norman D. Bishop and relating to his sole-proprietorship business, Clovis Ace Hardware. The summons was issued by Revenue Officer Ramos on January 13, 2011, and was served by hand delivery to respondent on the same date.

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 allegations of the verified petition, and the entire record, I make the following findings:

(1) The summons issued by Revenue Officer Lorena Ramos to respondent, Norman D. Bishop, on January 13, 2011, 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 relevant to the IRS' efforts to collect Employer's Federal Quarterly Tax (Form 941) for the tax periods ending March 31, 2008, June 30, 2008, September 30, 2008, December 31, 2008, March 31, 2009, and June 30, 2009; as well as Employer Annual Federal Unemployment Tax (Form 940) for the tax year ending December 31, 2008, assessed against Norman D. Bishop and relating to his sole-proprietorship business, Clovis Ace Hardware.

(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.

Magistrate Judge's Findings and Recommendations Re: I.R.S. Summons Enforcement and Order

(6) The verified petition and its exhibits made a prima facie showing of satisfaction of the requirements of United States v. ...


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