Opinion
Case No. 8:01-mc-105-T-27MAP
February 8, 2002
ORDER
THIS CAUSE came on for hearing on January 25, 2002 for consideration of the Report and Recommendation submitted by Magistrate Judge Pizzo (Dkt. 8) recommending that the Government's Petition to Enforce the Internal Revenue Service Summons be GRANTED.
After careful consideration of the Report and Recommendation of the Magistrate Judge (Dkt. 8), Respondent's Objections (Dkt. 9), and an independent examination of the file, the Court is of the opinion that the Magistrate's Report and Recommendation should be adopted, confirmed, and approved in all respects.
Subject matter jurisdiction is satisfied. 26 U.S.C. § 7402(b) and 7604(a). The United States District Court "in which such person resides or may be found shall have jurisdiction by appropriate process to compel such attendance, testimony, or production of books, papers, or other data." 26 U.S.C. § 7402(b). Accordingly, the United States District Court for the Middle District of Florida has jurisdiction over Respondent as his business address is 3241 Commercial Way, Spring Hill, Florida.
The attesting revenue agent employed by the Internal Revenue Service ("IRS") in Jacksonville, Florida is authorized to issue a summons pursuant to 26 U.S.C. § 7602. In United States v. Powell, 379 U.S. 48, 57-8 (1964), the Court found that in order to obtain judicial enforcement of an IRS summons, the government must show that: (1) the IRS investigation is being conducted pursuant to a legitimate purpose; (2) the inquiry may be relevant to that purpose; (3) the information sought is not already within the Commissioner's possession; and (4) the administrative steps required by the Internal Revenue Code have been followed. Id. The government satisfied its Powell burden by presenting a sworn affidavit of the agent who issued the summons attesting to the material facts (Dkt. 6). Respondent has not disproven any of Powell's four elements nor has he convinced the Court that judicial enforcement would constitute an abuse of the Court's discretion.
Accordingly, it is hereby
ORDERED, ADJUDGED, and DECREED:
1. The Report and Recommendation of the Magistrate Judge is adopted, confirmed, and approved in all respects and is made a part of this order for all purposes, including appellate review;
2. That the Petition to Enforce Internal Revenue Service Summons filed by the United States of America is GRANTED;
3. That Respondent shall appear at the offices of the Internal Revenue Service, 9450 Koger Boulevard, Suite 201, St. Petersburg, Florida, 33702, on TUESDAY, FEBRUARY 26, 2002, AT 9:00 A.M., and shall comply fully and completely with the summons; and
4. THAT RESPONDENT'S FAILURE TO COMPLY WITH THIS ORDER SHALL SUBJECT RESPONDENT TO SANCTIONS, INCLUDING, BUT NOT LIMITED TO, CONTEMPT PROCEEDINGS.
Respondent is not entitled to videotape this meeting.