Opinion
No. C-02-1262 MMC
June 27, 2002
PETITIONERS' REQUEST FOR DISMISSAL OF ACTION AND VACATION OF ORDER TO SHOW CAUSE HEARING AND CASE MANAGEMENT CONFERENCE AND ORDER
INTRODUCTION
The Petitioners, the United States of America and Revenue Agent Cohn Campbell, hereby request that the Court dismiss this action without prejudice as the Respondents, Bo-In Lin and Ching-Lu Lin, have substantially complied with the Court's Order Enforcing Summonses dated June 3, 2002, and the underlying summonses. In light of their request for dismissal, the Petitioners further request that the Court vacate the June 28, 2002, date scheduled for an Order to Show Cause Re: Contempt hearing and the Case Management Conference.
BACKGROUND
On July 24, 2001, the Internal Revenue Service served summonses on the respondents with respect to their personal Federal income tax returns for taxable years 1997 and 1998. After the respondents failed to appear as requested in, and comply with, the summonses, the Petitioners filed a Verified Petition to Enforce Internal Revenue Service Summonses in this Court on March 14, 2002. On June 3, 2002, the Court entered an Order Enforcing Summonses, in which it required the Respondents to appear before Revenue Agent Cohn Campbell in accordance with the summonses to testify and produce the requested documents.
On June 19, 2002, Mr. Lin appeared before Revenue Agent Cohn Campbell and provided testimony in response to each of the questions posed to him by Revenue Agent Campbell. He further produced one document in response to the underlying summonses. On June 26, 2002, Mr. Lin produced additional documents to Revenue Agent Campbell in response to the underlying summonses.
Though the documents submitted by Mr. Lin on June 26, 2002, to Revenue Agent Campbell were disorganized and did not include workpapers used to prepare the tax returns, and though the examination of the records produced and the Respondents' tax returns is ongoing, Revenue Agent Campbell believes that the Respondents have substantially complied with the underlying summonses, and the Petitioners believe that the Respondents have substantially complied with the Court's Order Enforcing Summons.
REOUEST FOR DISMISSAL
The Respondents, Bo-In Lin and Ching-Lu Lin, have substantially complied with the Court's Order Enforcing Summonses dated June 3, 2002, and the underlying summonses, by appearing before Revenue Agent Cohn Campbell and providing testimony in response to questions posed to them, and by ultimately producing documents requested in the subject summonses. Though the examination of those documents and of the Respondents' tax returns is ongoing, and further documents responsive to the underlying summonses may ultimately be requested, there remain no further issues to be decided by the Court at this time. As such, the Petitioners hereby request that the Court dismiss this action pursuant to Federal Rule of Civil Procedure 41(a)(2). The Petitioners request that this dismissal be entered without prejudice so that the Petitioners may come before this Court again, as necessary, in the event Petitioners' further requests for documents responsive to the subject summonses are not complied with by the Respondents.
In light of the Petitioners' request for dismissal, the Petitioners also respectfully request that the hearing on the Order to Show Cause and the Case Management Conference currently scheduled to occur on June 28, 2002, be vacated.
ORDER
The Court having read and considered the Petitioners' Request for Dismissal and Vacation of Order to Show Cause Hearing and Case Management Conference, being aware of the facts in this case, and being advised that the Respondents, Bo-In Lin and Ching-Lu Lin, have substantially complied with the Court's June 3, 2002, Order Enforcing Summonses, and for good cause shown,
IT IS HEREBY ORDERED that this action be and hereby is dismissed without prejudice.
IT IS FURTHER HEREBY ORDERED that the Show Cause hearing and the Case Management Conference scheduled to occur on June 28, 2002, are vacated.