Source: s3://data.kl3m.ai/documents/govinfo/USCOURTS/USCOURTS-caed-1_05-cv-01431/USCOURTS-caed-1_05-cv-01431-6/pdf.json

Nature of Suit Code: 890
Nature of Suit: Other Statutory Actions
Cause of Action: 

---

1

2

3

4

5

6

7

8

9

10

11

12

13

14

15

16

17

18

19

20

21

22

23

24

25

26

27

28

1

IN THE UNITED STATES DISTRICT COURT

FOR THE EASTERN DISTRICT OF CALIFORNIA

ENVIRONMENTAL SOUND CASE NO. CV F 05-1431 REC LJO

SOLUTIONS, 

ORDER TO ADOPT FINDINGS AND

Plaintiff, RECOMMENDATIONS ON PETITION TO

QUASH IRS SUMMONS AND

vs. GOVERNMENT’S MOTIONS TO DISMISS

PETITION TO QUASH IRS SUMMONS AND

FRED CHYNOWETH, TO ENFORCE IRS SUMMONS

Revenue Agent,

Defendant.

 /

BACKGROUND

The United States of America seeks to dismiss a petition to quash an Internal Revenue Service

(“IRS”) summons filed by plaintiff Environmental Sound Solutions, Inc. (“ESS”) and to enforce the IRS

summons issued to Washington Mutual, ESS’ bank. The United States of America further seeks to

substitute itself in place of defendant Revenue Agent Fred Chynoweth as the real party in interest. ESS

filed no papers to oppose the United States of America’s motions to dismiss ESS’ petition and to enforce

the IRS summons. Pursuant to Local Rule 78-230(c), (h), the magistrate judge considered the United

States of America’s motions on the record and without oral argument and issued May 23, 2006 findings

and recommendations to:

1. DISMISS named defendant IRS Revenue Agent Fred Chynoweth and substitute the

United States of America in his place;

Case 1:05-cv-01431-AWI-LJO Document 20 Filed 06/09/06 Page 1 of 2
1

2

3

4

5

6

7

8

9

10

11

12

13

14

15

16

17

18

19

20

21

22

23

24

25

26

27

28

2

2. DENY ESS’ petition to quash the IRS summons to Washington Mutual; 

3. GRANT the United States of America’s motions to dismiss ESS’ petition and to enforce

the IRS summons to Washington Mutual; and

4. DIRECT this Court’s clerk to enter judgment in favor of defendant United States of

America and against plaintiff Environmental Sound Solutions, Inc. and to close this

action.

On June 7, 2006, EES president Kevin L. DeBondt filed objections to the findings and

recommendations and signed the objections although EES appears through counsel and this Court has

admonished EES and Mr. DeBondt that EES, as a corporation, can appear only through counsel. Since

EES has appeared by counsel and EES may not appear by Mr. DeBondt, this Court need not consider

the meritless objections to the findings and recommendations.

CONCLUSION AND ORDER

Pursuant to 28 U.S.C. § 636(b)(1)(C), this Court conducted a de novo review of this case. After

evaluating the record, this Court finds the magistrate judge’s findings and recommendations are

supported by the record and proper analysis.

Accordingly, this Court:

1. ADOPTS in full the magistrate judge’s May 23, 2006 findings and recommendations;

2. DISMISSES named defendant IRS Revenue Agent Fred Chynoweth and SUBSTITUTES

the United States of America in his place;

3. DENIES ESS’ petition to quash the IRS summons to Washington Mutual; 

4. GRANTS the United States of America’s motions to dismiss ESS’ petition and to

enforce the IRS summons to Washington Mutual; and

5. DIRECTS this Court’s clerk to enter judgment in favor of defendant United States of

America and against plaintiff Environmental Sound Solutions, Inc. and to close this

action.

IT IS SO ORDERED.

Dated: June 8, 2006 /s/ Robert E. Coyle 

668554 UNITED STATES DISTRICT JUDGE

Case 1:05-cv-01431-AWI-LJO Document 20 Filed 06/09/06 Page 2 of 2