Opinion
Civil No. 2:04CV00471 DAK.
July 28, 2004
PAUL M. WARNER, United States Attorney (#3389), JEANNETTE F. SWENT, Assistant United States Attorney (#6043), Attorneys for the United States of America, Salt Lake, Utah.
YOUNG, ADAMS HOFFMAN, LLP, William H. Adams, Attorneys for Respondent Joyce Maughan.
ORDER
This matter came before the Court on July 19, 2004 at 9 a.m. pursuant to the Court's Order to Show Cause. Petitioner was represented by Assistant U.S. Attorney Jeannette F. Swent; Respondent was present and represented by her attorney, John L. Young. The Court heard argument from both parties. Based upon that argument,
IT IS HEREBY ORDERED THAT within 30 days of July 19, 2004:
(1) Respondent shall testify under oath before the United States Internal Revenue Service ("IRS") revenue officer, or any other proper officer or employee of the IRS or the U.S. Attorney's Office, regarding matters described in the IRS Summons issued to Respondent on March 19, 2004 ("IRS Summons");
(2) Respondent shall provide to the IRS records from two separate bank accounts that her counsel described to the Court as a conservatorship and as a trust account for client funds from Respondent's practice of law;
(3) Respondent shall provide to the IRS for copying and/or inspection check registers and/or cancelled checks from two separate bank accounts that her counsel described to the Court as her business account and as her personal account; and
(4) Respondent shall provide to the IRS such other books, papers, records, and other data regarding her federal tax liability as set forth in the IRS Summons, subject to any attorney client privilege that may attach based on Respondent's legal representation of clients.
IT IS FURTHER ORDERED that the parties shall appear before this Court for a Status Conference on September 7, 2004 at 9 a.m.