Opinion
No. 3-03-CV-769-D.
April 8, 2004
JUDGMENT
This cause was referred to a United States Magistrate Judge for a hearing and recommendation pursuant to 28 U.S.C. § 636(b) and Rule 1.3 of the Local Rules of this Court. The Magistrate Judge's findings and recommendations have been filed herein and are hereby approved and adopted by this Court.
This Court holds, therefore, that the summons issued by Revenue Agent Martin Hedgepeth and served upon First Horizon Home Loans, seeking records pertaining to the tax liabilities of Thomas Tilley for the years 2000 and 2001, was authorized and properly served pursuant to the provisions of 26 U.S.C. § 7602, 7603 and 7609 and that First Horizon Home Loans should be ordered to respond accordingly to it's terms, and that the Court finds that the summons, which is the subject matter of this action, was issued for a legitimate purpose, pursuant to the Internal Revenue Code, seeks information relevant for that purpose, and seeks testimony, records and documents which are not presently in the possession of the Internal Revenue Service. The summons was issued in compliance with all applicable statutes, rules, and regulations and there is no "Justice Department referral" in effect with respect to Thomas Tilley.
It is therefore ORDERED, ADJUDGED AND DECREED that the summons served upon First Horizon Home Loans by Revenue Agent Marvin Hedgepeth shall be obeyed in each and every requirement thereof; and that First Horizon Home Loans shall appear, testify and produce all of the books and records for inspection and copying at a date, time and place to be specified by Revenue Agent Hedgepeth.
It is further ORDERED, ADJUDGED AND DECREED that Thomas Tilley shall pay all costs of Court.
SO ORDERED.