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United States of America and Nicholas Brunetti, Revenue Officer v. Kent Sato

UNITED STATES DISTRICT COURT NORTHERN DISTRICT OF CALIFORNIA SAN FRANCISCO DIVISION


January 30, 2013

UNITED STATES OF AMERICA AND NICHOLAS BRUNETTI, REVENUE OFFICER,
PETITIONERS,
v.
KENT SATO,
RESPONDENT.

The opinion of the court was delivered by: United States District Judge Henderson E Thelton Judge

[Proposed] ORDER ENFORCING SUMMONS

The Court, having considered the record herein, including the Report and 19 Recommendation Re: Petition to Enforce IRS Summons, and Verified Petition To 20 Enforce Internal Revenue Service Summons, it is hereby:

ORDERED that Respondent appear before Revenue Officer NICHOLAS 22 BRUNETTI, or any other designated agent, on or before February 27, 2013, at the Offices 23 of the Internal Revenue Service located at 1301 Clay Street, Oakland, California, 94612, 24 and then and there give testimony relating to the matters described in the subject Internal 25 Revenue Service summons, a copy of which is attached hereto as Exhibit A and produce 26 for the Revenue Officer's inspection and copying the records described in the attached 27 subject Internal Revenue Service summons.

Failure to comply with this order may be grounds for a finding of contempt. See, 2 e.g., United States v. Ayres, 166 F.3d 991, 994-96 (9th Cir. 1999) (affirming finding of 3 contempt, where party failed to comply with court order directing him to provide 4 testimony and produce records to IRS).

Petitioners are directed to serve a copy of this ORDER and Exhibit A on 6 respondent in accordance with Fed. R. Civ. P. 4.

20130130

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