Source: s3://data.kl3m.ai/documents/govinfo/USCOURTS/USCOURTS-caed-2_06-mc-00007/USCOURTS-caed-2_06-mc-00007-2/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

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

REBECCA AYOTTE, Revenue Agent,

Internal Revenue Service,

Petitioners,

v.

JEFFREY FISHER,

Respondent.

2:06-mc-00007-DFL-JFM

ORDER ADOPTING MAGISTRATE

JUDGE’S FINDINGS AND

RECOMMENDATIONS AND

ENFORCING I.R.S. SUMMONSES

Taxpayer: Jeffrey Fisher

The United States and Revenue Officer Rebecca Ayotte have filed a petition for

enforcement of two IRS summonses. The matter was referred to a United States Magistrate

Judge pursuant to Local Rule 72-302(c).

On June 5, 2006, the magistrate judge filed findings and recommendations

herein which were served on the parties and which contained notice to the parties that any

objections to the findings and recommendations were to be filed within ten days. No

objections to the findings and recommendations have been filed.

The court has reviewed the file and finds the findings and recommendations to be

supported by the record and by the magistrate judge's analysis. Accordingly, IT IS HEREBY

ORDERED that: 

1. The findings and recommendations, filed June 5, 2006, are adopted in full.

Case 2:06-mc-00007-DFL -JFM Document 11 Filed 11/07/06 Page 1 of 2
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2. The summonses issued to respondent, Jeffrey Fisher, are enforced.

3. Respondent, Jeffrey Fisher, shall appear at I.R.S. offices at 4330 Watt Avenue,

Sacramento, California, 95821, before Revenue Officer Rebecca Ayotte or her designated

representative, within 21 days of the issuance of this order, or at an alternate time and date to

be set by Revenue Officer Ayotte, 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 summonses, the examination to continue from day to day until completed.

DATED: November 7, 2006

/s/ David F. Levi 

UNITED STATES DISTRICT JUDGE

/fish0007.801

Case 2:06-mc-00007-DFL -JFM Document 11 Filed 11/07/06 Page 2 of 2