Source: s3://data.kl3m.ai/documents/govinfo/USCOURTS/USCOURTS-caed-2_05-mc-00416/USCOURTS-caed-2_05-mc-00416-1/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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McGREGOR W. SCOTT

United States Attorney

YOSHINORI H. T. HIMEL #66194

Assistant U. S. Attorney

501 I Street, Suite 10-100

Sacramento, California 95814

Telephone: (916) 554-2760

Attorneys for Petitioners

IN THE UNITED STATES DISTRICT COURT FOR THE

EASTERN DISTRICT OF CALIFORNIA

UNITED STATES OF AMERICA, and

MICHAEL FLATH, Revenue Officer,

Internal Revenue Service,

Petitioners,

v.

JOHN P. ESTES and ENA G. ESTES,

Co-Executors, James G. Gilbert Estate,

Respondents.

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2:05-mc-416-GEB-DAD

STIPULATION AND ORDER

ENFORCING IRS SUMMONSES

Taxpayer: James G. Gilbert Estate

Date: August 5, 2005

Time: 10:00 a.m.

Ctrm: 27 (8th Fl., DAD)

The parties hereby stipulate, subject to the approval of the Court as provided for

hereon, as follows:

1. That all hearing dates in this action be vacated.

2. That the IRS summonses in suit, issued December 16, 2004, and March 2, 2005, be

ENFORCED.

3. That Respondents, JOHN P. ESTES and ENA G. ESTES, shall appear at the United

States Attorney's Office, PJKK Federal Building, 300 Ala Moana Boulevard, Suite 6100,

Honolulu, Hawaii 96850, at a time to be set in writing by Revenue Officer MICHAEL

FLATH, or his designated representative, then and there to be sworn, to give testimony, and

Case 2:05-mc-00416-GEB-DAD Document 9 Filed 08/04/05 Page 1 of 2
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to produce for examining and copying the books, checks, records, papers and other data

demanded by the summons, the examination to continue from day to day until completed.

Dated: July 29, 2005 McGREGOR W. SCOTT

United States Attorney

By: /s/ Y H T Himel 

YOSHINORI H. T. HIMEL

Assistant U. S. Attorney

Dated: August 3, 2005 /s/ John P. Estes 

JOHN P. ESTES

Dated: August 3, 2005 /s/ Ena G. Estes 

ENA G. ESTES

ORDER APPROVING STIPULATION AND ENFORCING IRS SUMMONSES

1. The parties' stipulation is APPROVED.

2. All hearing dates in this action are VACATED.

3. The IRS summonses in suit, issued December 16, 2004, and March 2, 2005, are

ENFORCED.

4. Respondents, JOHN P. ESTES and ENA G. ESTES, Co-Executors, James G.

Gilbert Estate, shall appear at a time and place to be set in writing by Revenue Officer

MICHAEL FLATH, or his designated representative, then and there to be sworn, to give

testimony, and to produce for examining and copying the books, checks, records, papers and

other data demanded by the summons, the examination to continue from day to day until

completed.

It is SO ORDERED.

DATED: August 4, 2005.

Ddad1/orders.civil/estes0416.stipord

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