Source: s3://data.kl3m.ai/documents/govinfo/USCOURTS/USCOURTS-casd-3_08-cv-00687/USCOURTS-casd-3_08-cv-00687-0/pdf.json

Nature of Suit Code: 870
Nature of Suit: Tax Suits
Cause of Action: 26:7402 IRS: Petition to Enforce IRS Summons

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IN THE UNITED STATES DISTRICT COURT

FOR THE SOUTHERN DISTRICT OF CALIFORNIA

UNITED STATES OF AMERICA

Petitioner,

v.

TONI L. CHRISTIANI, individually and as

general partner of Sullivan & Christiani, LLP

 Respondent.

Civil No. 08-cv-687-IEG(POR)

ORDER ENFORCING

IRS SUMMONSES

Before the Court is the United States’ petition to enforce IRS summonses served upon

respondent Toni Christiani. This matter came on for show cause hearing on June 16, 2008.

Lauren Castaldi appeared on behalf of Petitioner. Respondent Toni Christiani appeared at the

hearing and did not object to the enforcement of the summonses. Upon review of the petition and

the Declaration of Revenue Officer Stephen Silverman, including the exhibits attached thereto,

and upon the arguments of counsel, the Court makes the following findings:

 1. The summonses issued by the IRS to respondent Toni Christiani on August 16, 2007

are valid and meet each of the requirements as set forth in United States v. Powell, 379 U.S. 48

(1964); and

Case 3:08-cv-00687-IEG-POR Document 7 Filed 06/17/08 Page 1 of 2
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2. Respondent Toni Christiani did not object to the enforcement of the summonses, nor

did she demonstrate any valid, non-frivolous reason that the summonses should not be enforced.

Therefore, based upon these findings and for good cause shown, it is hereby:

ORDERED that the United States’ petition to enforce the IRS summonses served upon

respondent Toni Christiani is GRANTED.

It is further ORDERED that:

1. Respondent Toni Christiani shall appear before IRS Revenue Officer Stephen Silverman,

or his designee, at the offices of the Internal Revenue Service located at 880 Front Street, San Diego,

CA, 92101, and produce all documents and records and give testimony as directed in the administrative

summonses, within 30 days of this order.

2. In complying with this Order, Respondent Toni Christiani shall produce all personal bank

account records from 2003, 2004, and 2005, and information regarding rental income, partnership

income, and any other sources of income from 2003, 2004, 2005, 2006, and 2007.

Respondent Toni Christiani is hereby notified that failure to comply with this Order may

subject her to sanctions for contempt of Court.

IT IS SO ORDERED.

DATED: June 17, 2008

IRMA E. GONZALEZ, Chief Judge

United States District Court

Case 3:08-cv-00687-IEG-POR Document 7 Filed 06/17/08 Page 2 of 2