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United States of America v. Harold A. Chuhlantseff

November 16, 2012

UNITED STATES OF AMERICA,
PETITIONER,
v.
HAROLD A. CHUHLANTSEFF, RESPONDENT. TAXPAYER: HAROLD A. CHUHLANTSEFF



The opinion of the court was delivered by: Barbara A. McAuliffe United States Magistrate Judge

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

This matter came before Magistrate Judge Barbara A. McAuliffe on November 9, 2012, under the Order to Show Cause filed October 9, 2012, which, with the verified petition and memorandum, was personally served upon the respondent, Harold A. Chuhlantseff, on October 23, 2012. Respondent did not file written opposition. Yoshinori H. T. Himel, Assistant United States Attorney, appeared for petitioner; investigating Revenue Officer Lorena Ramos was present. Respondent appeared for himself. He did not oppose the enforcement of the I.R.S. summons, and he agreed to appear and comply on December 11, 2012, at 10:00 a.m., at the I.R.S. offices at 2525 Capitol Street, Suite 206, Fresno, California 93721-2227.

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

The Verified Petition to Enforce I.R.S. Summons initiating this proceeding seeks to enforce an administrative summons, Exhibit A to the First Amended Petition. The summons seeks information to aid Revenue Officer Ramos' investigation to collect delinquent Form 1040 taxes for the tax years ending December 31, 1999, December 31, 2000, December 31, 2001, December 31, 2002, December 31, 2003, December 31, 2005, December 31, 2006, December 31, 2007 and December 31, 2008.

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 the petition by Revenue Officer Ramos and the entire record, I make the following findings:

(1) The summons issued by Revenue Officer Lorena Ramos on August 26, 2011, and served upon respondent, Harold A. Chuhlantseff, on August 26, 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 collect Form 1040 delinquent taxes for the tax years ending December 31, 1999, December 31, 2000, December 31, 2001, December 31, 2002, December 31, 2003, December 31, 2005, December 31, 2006, December 31, 2007 and December 31, 2008.

(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, Harold A. Chuhlantseff, to rebut that prima facie showing.

(8) Respondent presented no argument or evidence to rebut the prima facie showing.

I therefore recommend that the IRS summons served upon respondent, Harold A. Chuhlantseff, be enforced, and that respondent be ordered to appear either at 10:00 a.m. of the twenty-first (21st ) day after the filing date of the District Judge's summons enforcement order, or ...


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