Opinion
BENJAMIN B. WAGNER United States Attorney Yoshinori H. T. Himel #66194 Assistant United States Attorney Eastern District of California, Sacramento, California, Attorneys for Petitioners.
ORDER ENFORCING MAGISTRATE JUDGE'S FINDINGS AND RECOMMENDATIONS AND ENFORCING I.R.S. SUMMONSES
GARLAND E. BURRELL Jr., District Judge.
The United States and Revenue Officer R.L. Willett here petition for enforcement of two I.R.S. summonses. The matter was placed before United States Magistrate Judge Kendall J. Newman under 28 U.S.C. § 636 et seq. and Local Rule 73-302.
The Verified Petition to Enforce Internal Revenue Service Summons initiating this proceeding seeks to enforce two administrative summonses, attached as Exhibit A to the petition. The summonses are in aid of Revenue Officer Willett's investigation of Walter Antonio, Jr.'s correct liabilities for personal income tax for the tax years ending December 31, 2007, December 31, 2008, and December 31, 2009; and of his ability to pay delinquent Employer's Federal Quarterly Tax (Form 941) for the tax periods ending December 31, 2008, March 31, 2009, June 30, 2009, and September 30, 2009 relating to his business "IUCG Sunshine Designs LLC."
On January 24, 2011, Judge Newman issued an Order to Show Cause, ordering the respondent, Walter Antonio, Jr., to show cause why the I.R.S. summonses issued to him on May 27, 2010, should not be enforced. The Petition, Points and Authorities, and Order to Show Cause were personally served upon Respondent. Respondent did not file a written response.
The matter went before Judge Newman for hearing on March 17, 2011. Yoshinori H. T. Himel appeared for petitioners, and petitioning Revenue Officer R.L. Willett was present. Respondent did not appear. Judge Newman filed Findings and Recommendations on March 23, 2011, recommending enforcement. Neither side filed objections to the Magistrate Judge's findings and recommendations.
I have reviewed the entire record de novo under 28 U.S.C. § 636(b)(1)(C) and Local Rule 72-304. I am satisfied that the Magistrate Judge's findings and recommendations are supported by the record and by proper analysis, that there is no evidence of referral of this case by the Internal Revenue Service to the Department of Justice for criminal prosecution, and that the requested and unopposed summons enforcement should be granted. Accordingly, it is hereby ORDERED as follows:
1. The Magistrate Judge's Findings and Recommendations Re: I.R.S. Summons Enforcement, filed March 23, 2011, are ADOPTED IN FULL.
2. The I.R.S. summonses issued to respondent, Walter Antonio, Jr., are ENFORCED.
3. Respondent, Walter Antonio, Jr., is ORDERED to appear at the I.R.S. offices at 4830 Business Center Drive, Suite 250, Fairfield, California 94534, before Revenue Officer R.L. Willett, or her designated representative, within 21 days of the date on which this order is filed, or at a time and date to be set in writing by Revenue Officer Willett, then and there to be sworn, to give testimony, and to produce for examining and copying the books, checks, records, papers and other data demanded by the summonses, the examination to continue from day to day until completed.
4. The court retains jurisdiction for further proceedings should they become necessary.
It is SO ORDERED.