Opinion
NO. C-12-1813 PJH
08-01-2012
UNITED STATES OF AMERICA and SYLVESTER R. FERNANDO, Revenue Officer, Petitioners, v. PAULA D. WEST, Respondent.
[Proposed] ORDER ENFORCING SUMMONS
This Court having issued the Order to Show Cause Re Enforcement of Internal Revenue Service Summons ("Order to Show Cause") on May 11, 2012 (Dkt. No. 7), upon failure of Respondent, Paula West, to oppose the Order to Show Cause, and the Court having considered the record herein, including the Verified Petition to Enforce Internal Revenue Service Summons, it is hereby:
ORDERED that respondent appear before any designated agent of the Internal Revenue Service, on or before August 17, 2012, at the Offices of the Internal Revenue Service located at 450 Golden Gate Ave., 6th floor, San Francisco, California 94102-3661, 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; and it is further
ORDERED that the Order to Show Cause Hearing in the above entitled matter which was previously set for August 8, 2012, and before the Honorable Phyllis J. Hamilton has been vacated.
Failure to comply with the instant 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 1st day of August, 2012 at Oakland, California.
Judge Phyllis J. Hamilton
EXHIBIT A
Summons
Income Tax Return
In the matter of PAULA D WEST. 645 STOCKTON ST APT 801. SAN FRANCISCO. CA 94108-2340
Internal Revenue Service (Identify Division) SMALL BUSINESS/SELF EMPLOYED
Industry/Area (Identify by number or name) SB/SE AREA 7 (27)
Periods: See Attachment 1 to Summons Form 6638 for Period Information
The Commissioner of Internal Revenue
To: PAULA D WEST
At: 645 STOCKTON ST APT 801. SAN FRANCISCO. CA 94108-2340
You are hereby summoned and required to appear before SYLVESTER R FERNANDO, an Internal Revenue Service (IRS) officer, to give testimony and to bring for examination the following information related to the tax liability of the person identified above for the periods shown:
All documents and records you possess or control about income you received for the years: 2000, 2001, 2002, 2003, 2004, 2007 and 2008
These records and documents include, but are not limited to: Forms W-2 (Wage and Tax Statement), Forms 1099 for interest and dividend income, employee earnings statements, and records of deposit with banks or other financial institutions.
Also include all other books, records, documents and receipts for income from, but not limited to, the following sources: wages, salaries, tips, fees, commissions, interest, rents, royalties, alimony, state or local tax refunds, annuities, life insurance policies, endowment contracts, pensions, estates, trusts, discharge of indebtedness, distributive shares of partnership income, business income, gains from dealings in property, and any other compensation for services (including receipt of property other than money). Include all documents and records about any income you assigned to any other Person or entity.
IRS will use this information to prepare a federal income tax return for the following year(s) when you didn't file a return: 2000, 2001, 2002, 2003, 2004, 2007 and 2008
We have attached a blank return to guide you in producing the necessary documents and records.
Do not write in this space
Business address and telephone number of IRS officer before whom you are to appear:
450 GOLDEN GATE AVE. 6TH FLOOR. SAN FRANCISCO CA 94102-3661 (415) 837-6472
Place and time for appearance: At 450 GO-DEN GATE AVE. 6TH FLOOR. SAN FRANCISCO. CA 94102-3661
on the 28th day of November , 2011 at 1:00 o'clock p m.
Issued under authority of the Internal Revenue Code this 15th day of November
SYLVESTER R FERNANDO
Signature of issuing officer
REVENUE OFFICER
Title
______________________
Signature of approving officer (if applicable)
Attachment 1 to Summons Form 6638
In the matter of PAULA D WEST
Period information: Form 1040 for the calendar periods ending December 31, 2000, December 31, 2001, December 31, 2002, December 31, 2003, December 31, 2004, December 31, 2007 and December 31, 2008
Summons
Collection Information Statement
In the matter of PAULA D WEST. 645 STOCKTON ST APT 801. SAN FRANCISCO. CA 94108-2340
Internal Revenue Service (Identify Division) SMALL BUSINESS/SELF EMPLOYED
Industry/Area (Identify by number or name) SB/SE AREA 7 (27)
Periods: See Attachment 1 to Summons Form 6637 for Period Information
The Commissioner of Internal Revenue
To: PAULA D WEST
At: 645 STOCKTON ST APT 801. SAN FRANCISCO. CA 94108-2340
You are hereby summoned and required to appear before SYLVESTER R FERNANDO, an Internal Revenue Service (IRS) officer, to give testimony and to bring for examination the following information related to the collection of the tax liability of the person identified above for the periods shown:
All documents and records you possess or control regarding assets, liabilities, or accounts held in the taxpayer's name or for the taxpayer's benefit which the taxpayer wholly or partially owns, or in which the taxpayer has a security interest. These records and documents include but are not limited to: all bank statements, checkbooks, canceled checks, saving account passbooks, records or certificates of deposit for the period:
From 08/01/2011 To 10/31/2011
Also include all current vehicle registration certificates, deeds or contracts regarding real property, stocks and bonds, accounts, notes and judgments receivable, and all life or health insurance policies.
IRS will use this information to prepare a Collection Information Statement. We have attached a blank statement to guide you in producing the necessary documents and records.
Do not write in this space
Business address and telephone number of IRS officer before whom you are to appear:
450 GOLDEN GATE AVE, 6TH FLOOR, SAN FRANCISCO, CA 94102-3661 (415) 837-6472
Place and time for appearance: At 450 GO&DEN GATE AVE, 6TH FLOOR, SAN FRANCISCO, CA 94102-3661
on the 28th day of November, 2011 at 1:00 o'clock p m.
Issued under authority of the Internal Revenue Code this 15th day of November, 2011
SYLVESTER R FERNANDA
Signature of issuing officer
REVENUE OFFICER
Title
______________________
Signature of approving officer (if applicable)