Opinion
Civil No. 06cv0229-IEG (BLM).
April 6, 2006
CAROL C. LAM United States Attorney
ROBERT H. PLAXICO Assistant U.S. Attorney Attorneys for Petitioner
ORDER ENFORCING INTERNAL REVENUE SERVICE SUMMONS
The hearing upon the Petition To Enforce Internal Revenue Service (IRS) Summons filed by the IRS came on regularly for hearing on April 3, 2006, at 10:30 a.m., before the Honorable Irma E. Gonzalez. The IRS was represented by Assistant United States Attorney Robert H. Plaxico. Respondent appeared and was represented by Gary Quackenbush.
After review of the pleadings filed by the IRS, and the statements of counsel, and based upon the Court's oral ruling at the hearing, which is incorporated herein by reference,
IT IS ORDERED that Respondent, Luz Boyd Yap, provide the information sought by the IRS in its February 15, 2005 summonses (Exhibits A and B to Revenue Officer Declaration). Respondent has shown no reason why the summonses should not be enforced and it is apparent from the petition that the summonses were issued in compliance with applicable law. Respondent is to comply with the summonses by May 18, 2006. If Respondent does not comply as ordered herein, she will be subject to being held in contempt of court and incarcerated.