Opinion
Case No. 03-60439-Civ-Marra
May 8, 2003
ORDER
This matter came before the Court on the petitioner's Motion for Entry of Order Enforcing Two Internal Revenue Service Summonses and Ordering Respondents to Execute Consent Directives. The Petition sought enforcement of summonses served separately on Robert Plath and Beverly Plath. The record shows that the respondents were properly served with the Order to Show Cause and have not filed a response as directed. Accordingly, the respondents are deemed to have no objection to enforcement of the summonses and to the entry of an Order directing them to sign consent directives.
In order to obtain judicial enforcement of an Internal Revenue Service ("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. United States v. Powell, 379 U.S. 48, 57-8 (1964) The government satisfied its Powell burden by presenting a sworn declaration of the agent who issued the summons attesting to the material facts (Doc. 1, Ex. 1). The respondents have not disproven any of Powell's four elements nor have they convinced the Court that judicial enforcement would constitute an abuse of the Court's discretion.
Additionally, the consent directives submitted as Exhibits 3 and 4 to the Petition (Doc. 1), are proper. See Doe v. United States, 487 U.S. 201 (1988); United States v. Ghidoni, 732 F.2d 814 (1984). Accordingly, the Petition to Enforce Two Internal Revenue Service Summonses and for Order to Execute Consent Directives should be granted.
It is therefore
ORDERED, ADJUDGED, and DECREED
1. That the Petition to Enforce Two Internal Revenue Service Summonses and for Order to Execute Consent Directives is GRANTED;
2. That the respondents, Robert Plath and Beverly Plath, each shall comply with and obey the subject IRS summonses and every requirement thereof as enumerated in the Declaration of Revenue Agent Kallenberg (Doc. 1, Ex. 1) by attending, testifying, and producing the documents required and called for by the terms of the summonses, before Revenue Agent Kallenberg, or any other proper officer or employee of the IRS, at 10:00 am. on June 6, 2003, at 300 Lock Road, Deerfield Beach, Florida 33442.
3. That the respondents, Robert Plath and Beverly Plath, shall each sign consent directives authorizing foreign financial institutions to disclose information and documents to the IRS, copies of which were attached as Exhibits 3 and 4 to the Petition (Doc. 1) and submit signed originals to Revenue Agent Kallenberg with copies to counsel for the petitioner.