Opinion
NO. 12-04916 TEH
01-30-2013
UNITED STATES OF AMERICA and NICHOLAS BRUNETTI, Revenue Officer, Petitioners, v. KENT SATO, Respondent.
[Proposed]
ORDER ENFORCING SUMMONS
The Court, having considered the record herein, including the Report and Recommendation Re: Petition to Enforce IRS Summons, and Verified Petition To Enforce Internal Revenue Service Summons, it is hereby:
ORDERED that Respondent appear before Revenue Officer NICHOLAS BRUNETTI, or any other designated agent, on or before February 27, 2013, at the Offices of the Internal Revenue Service located at 1301 Clay Street, Oakland, California, 94612, and then and there give testimony relating to the matters described in the subject Internal Revenue Service summons, a copy of which is attached hereto as Exhibit A and produce for the Revenue Officer's inspection and copying the records described in the attached subject Internal Revenue Service summons.
Failure to comply with this order may be grounds for a finding of contempt. See, e.g., United States v. Ayres, 166 F.3d 991, 994-96 (9th Cir. 1999) (affirming finding of contempt, where party failed to comply with court order directing him to provide testimony and produce records to IRS).
Petitioners are directed to serve a copy of this ORDER and Exhibit A on respondent in accordance with Fed. R. Civ. P. 4.
ORDERED this 30 day of January, 2013, at San Francisco, California.
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Judge Thelton E. Henderson
UNITED STATES DISTRICT JUDGE