Opinion
No. 8:01-MC-35-T-30-TGW
July 11, 2001
ORDER DENYING RESPONDENT'S MOTION FOR RECONSIDERATION AND STAY OF ENFORCEMENT OF SUMMONS
THIS CAUSE came before the Court for consideration on Respondent's Motion for a Stay of Action Pending Appeal and Respondent's Request for Reconsideration (Dkt. 13) and the Government's response thereto (Dkt. 14).
Upon consideration, the Court finds that Respondent is not entitled to a stay of the enforcement of the summons as a matter of right. See U.S. v. Blackburn, 538 F. Supp. 1385(M.D. Fla. 1982). Instead, as the Government points out in its response, the Court applies the discretionary terms of Fed.R.Civ.P. 62(c) and looks at the following considerations: "(1) whether irreparable harm will result unless a stay is granted; (2) the likelihood that appellant will prevail on the merits; (3) the extent to which harm to other interested persons may result; and (4) the public interest." Id.; see also Simmons v. U.S., 1995 WL 149353(E.D. Ca. 1995). Under this framework and in its discretion, the Court denies Respondent a stay in the enforcement of the IRS summons.
Additionally, Respondent fails to raise any new grounds for this Court to reconsider her opposition to the enforcement of the summons. As the Magistrate Judge correctly found in his Report and Recommendation (thereafter adopted by this Court subject to Respondent's objections), the Government satisfied the requirements for enforcement of the summons and the Respondent's jurisdictional argument was found to be completely lacking in merit. Accordingly, the Court hereby DENIES Respondent's request for reconsideration and for a stay of enforcement of its June 13, 2001, Order pending appeal.