U.S. v. Riner

Full title: UNITED STATES OF AMERICA, Petitioner, v. GLENN M. RINER Respondent

Court: United States District Court, N.D. West Virginia

Date published: Dec 22, 2004

No. 3:04-mc-00058 (N.D.W. Va. Dec. 22, 2004)

Opinion

No. 3:04-mc-00058.

December 22, 2004

THOMAS E. JOHNSTON, PAT S. GENIS, Trial Attorney, Tax Division, U.S. Department of Justice, Washington, DC, United States Attorney.

UNITED STATES' NOTICE OF DISMISSAL

W. CRAIG BROADWATER, District Judge

In accordance with Fed.R.Civ.P. 41(a)(1), the United States files this notice to dismiss the above-captioned action.

ORDER APPOINTING SPECIAL PROCESS SERVER

AND NOW, this 22^nd day of December, 2004, it is

ORDERED that TAMELA L. DEVERICKS, a special agent of the Internal Revenue Service, be and is SPECIALLY APPOINTED to serve the Petition to Enforce Internal Revenue Summons, Declaration, and Order to Show Cause upon Glenn M. Riner, respondent in this action.

IT IS FURTHER ORDERED that proof of such service shall be made by affidavit or declaration, in accordance with Fed.R.Civ.P. 4(g).

ORDER TO SHOW CAUSE

Upon the petition, the declaration of Special Agent Tamela L. Devericks, and on the motion of petitioner's attorneys, it is now

ORDERED that Glenn M. Riner shall appear before the United States District Court for the Northern District of West Virginia, at the United States States Courthouse, 217 West King Street,

(street address)

Martinsburg, West Virginia, in Courtroom, 2d Floor, on the31^st day of JANUARY, 2005, at 11: 30 A..m., to show cause why he should not be compelled to obey the internal revenue summons served upon him on July 7, 2004 in the investigation of Glenn M. Riner. It is further

ORDERED that copies of this Order, together with the complaint and the declaration of Tamela L. Devericks, be personally served upon Glenn M. Riner on or before the 10^th day of JANUARY, 2005. It is further

ORDERED that within eleven (11) days of service of copies of this Order, the complaint, and the declaration upon him, respondent Riner shall file and serve written responses to the petition supported by appropriate affidavit(s), as well as any motions he desires to make. It is further

ORDERED that all motions and issues raised by respondent will be considered upon the return date of this Order, that only those issues raised by motion or brought into controversy by the responsive pleadings and supported by affidavit(s) will be considered at the return of this Order, and that any allegations in the petition not contested by affidavit(s) will be considered as admitted for the purpose of this enforcement proceeding. Affidavits in opposition to the petition or in support of any motion shall be made on personal knowledge, shall set forth such facts as would be admissible in evidence, and shall show affirmatively that the affiant is competent to testify to the matters stated therein. Any affidavit failing to comply with this standard shall not be considered by this Court. It is further

ORDERED that if respondent Glenn M. Riner has no objection to entry of an order directing compliance with the summons issued to him, he will not be required to respond or appear as ordered above if the Clerk of the Court receives written notification thereof (with copies to counsel for the United States) at least five (5) business days prior to the hearing scheduled above.

ORDER ENFORCING INTERNAL REVENUE SUMMONS

Upon consideration of the summons issued by the United States Internal Revenue Service to Glenn M. Riner on July 7, 2004, and the Court having found (1) that the summons was issued for a legitimate purpose, (2) that the summoned handwriting exemplars may be relevant to that purpose, (3) that the information sought is not already in the possession of the Internal Revenue Service, and (4) that the administrative steps required by the Internal Revenue Code have been followed, it is therefore

ORDERED, ADJUDGED, and DECREED that Glenn M. Riner appear before Special Agent Tamela L. Devericks, or her designated representative, at the time and place to be designated by Special Agent Devericks or her representative (or any time and place to which they are able to agree), then and there to be sworn, and to give handwriting exemplars as demanded by the summons (and not already provided to the Internal Revenue Service) served upon Glenn M. Riner on July 7, 2004, in the examination of Glenn M. Riner, the examination to continue from day to day until completed, and it is further

ORDERED, ADJUDGED, and DECREED that the expenses and fees of the United States be assessed against Glenn M. Riner.