United States District Court, E.D. California
MANUEL CARRAZCO REA
PHILLIP A. TALBERT United States Attorney BOBBIE J. MONTOYA
Assistant United States Attorney Eastern District of
California Attorneys for Petitioner United States of America
MAGISTRATE JUDGE'S FINDINGS AND RECOMMENDATIONS
AND ORDER RE: I.R.S. SUMMONS ENFORCEMENT
MICHAEL J. SENG UNITED STATES MAGISTRATE JUDGE
matter came on before Magistrate Judge Michael J. Seng on
February 24, 2017, under the Order to Show Cause filed
November 15, 2016. ECF 4. The order, with the verified
petition filed November 4, 2016, ECF 1, and its supporting
memorandum, ECF 3-1, was personally served on Respondent, on
December 22, 2016, in Madera, California. ECF 5. Respondent
did not file opposition or non-opposition to the verified
petition as provided for in the Order to Show Cause. At the
hearing, Bobbie J. Montoya, Assistant United States Attorney,
personally appeared on behalf of Petitioner, and
investigating Revenue Officer Lorena Ramos also was present
in the courtroom. Respondent did not appear at the hearing.
Verified Petition to Enforce I.R.S. Summons initiating this
proceeding seeks to enforce an administrative summons issued
December 1, 2015. See Exhibit A to the Petition, ECF
1-2. The summons is part of an investigation of the
respondent to determine the existence and amount of U.S. tax
liability and collection of the tax liability for Form 940
for the calendar periods ending December 31, 2006, December
31, 2007, and December 31, 2008; Form 943 for the calendar
periods ending December 31, 2006, and December 31, 2007, and
Form CIVPEN for the calendar period ending December 31, 2006.
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 the
respondent the burden of rebutting any of the four
requirements of United States v. Powell, 379 U.S.
48, 57-58 (1964).
reviewed the petition and documents in support. Based on the
uncontroverted petition verified by Revenue Officer Lorena
Ramos and the entire record, I make the following findings:
summons (Exhibit A to the Petition, ECF 1-2) issued by
Revenue Officer Lorena Ramos on December 1, 2015, and served
upon Respondent on December 4, 2015, 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 the
existence and amount of U.S. tax liability and collection of
the tax liability for Form 940 for the calendar periods
ending December 31, 2006, December 31, 2007, and December 31,
2008; Form 943 for the calendar periods ending December 31,
2006, and December 31, 2007, and Form CIVPEN for the calendar
period ending December 31, 2006.
information sought is relevant to that purpose.
information sought is not already in the possession of the
Internal Revenue Service.
administrative steps required by the Internal Revenue Code
have been followed.
There is no evidence of referral of this case by the Internal
Revenue Service to the Department of Justice for criminal
verified petition and its exhibits made a prima
facie showing of satisfaction of the requirements of