Opinion
Benjamin B. Wagner, United States Attorney, Glen F. Dorgan (SBN 160502), Assistant United States Attorney, United States Courthouse, Attorneys for Petitioners United States of America and Revenue Officer Lorena Ramos.
PETITIONERS' NOTICE OF COMPLIANCE AND SUGGESTION TO CLOSE FILE; ORDER THEREON
LAWRENCE J. O'NEILL, District Judge.
TO THIS HONORABLE COURT:
PLEASE TAKE NOTICE:
1. Petitioner and Respondents met and conferred concerning the documents and information sought by the summons at issue in the above-captioned tax summons enforcement proceeding.
2. While Respondents did not produce all documents sought by the summons, Respondents and their tax advisor made representations to Petitioner that the missing documents do not exist.
3. Based on (i) Respondents' production of a substantial portion of the documents sought; (ii) Respondents representations about missing documents; and (iii) the fact that the summons is limited in scope of time and is not a "continuing" summons, it is Petitioner's view that Respondents have materially complied with the summons at issue.
THEREFORE, Petitioner submits that the case can and should be closed, without prejudice to Petitioner's right to proceed with further investigation through service of a continuing summons and, if necessary, to initiate any new Court proceedings to enforce any such continuing summons. A proposed order is attached.
ORDER
Based upon Petitioners' statement that Respondents have materially complied, this case is hereby closed.
IT IS SO ORDERED.