Source: s3://data.kl3m.ai/documents/govinfo/USCOURTS/USCOURTS-azd-2_06-cv-02055/USCOURTS-azd-2_06-cv-02055-1/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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WO

UNITED STATES DISTRICT COURT

DISTRICT OF ARIZONA

United States of America,

Petitioner,

v.

Lance C. Standifird,

Respondent.

No. CIV 06-2055 PHX RCB

ORDER RE: FINDING OF 

CIVIL CONTEMPT

On October 23, 2006, the Court held a hearing to show

cause why Respondent Lance C. Standifird should not be held in

civil contempt of the Court's January 23, 2006 Order Enforcing

IRS Summons (doc. # 13). Respondent did not appear nor was he

represented by counsel.

The Court adopts the findings made at the hearing of

October 23, 2006, which are set forth on the record.

Based on Respondent’s failure to comply with the Court’s

January 23, 2006 Order Enforcing IRS Summons (doc. # 13), and

his failure to validly invoke his Fifth Amendment privilege

against self-incrimination by showing how his production of

Case 2:06-cv-02055-RCB Document 29 Filed 10/24/06 Page 1 of 4
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the summoned records or testimony "would 'support a conviction

under a federal criminal statute' or 'furnish a link in the

chain of evidence needed to prosecute [him] for a federal

crime,'" see United States v. Rendahl, 746 F.2d 553 (9th Cir.

1984) (quoting Hoffman v. United States, 341 U.S. 479, 486

(1951)), the Court hereby finds that Respondent is in civil

contempt for his failure to produce the summoned records and

testimony as required by the Court's January 23, 2006 Order

Enforcing IRS Summons (doc. # 13).

The Court further notes that this order finding

Respondent in civil contempt as well as the order (doc. # 23)

denying Respondent's request for court-appointed counsel are

both interlocutory in character, as there has not been a final

order in these enforcement proceedings. See Taylor v. Bowles,

152 F.2d 311, 312 (9th Cir. 1945) ("A remedial or civil

contempt order directed against a party litigant is deemed

interlocutory and not a final order, and is reviewable only on

appeal from the final decree in the main action."). Although

there was a final order in the underlying action, which

resulted in the Court's January 23, 2006 Order Enforcing IRS

Summons (doc. # 13), there was never an appeal of that order

or an attempt to appeal that order. Accordingly, the Court

finds that there is no basis to stay these proceedings. 

Therefore,

IT IS ORDERED that Respondent's motion to stay (doc. #

27) is DENIED.

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IT IS FURTHER ORDERED that, as a means of effecting

compliance with the Court's January 23, 2006 Order Enforcing

IRS Summons (doc. # 13), Respondent Lance C. Standifird is

found in civil contempt, and shall be incarcerated by the

United States Marshal for the District of Arizona until such

time as he complies with the Court's January 23, 2006 Order

Enforcing IRS Summons (doc. # 13) by producing the documents

and testimony required by the Internal Revenue Service

Summons. This order of incarceration shall become effective

on November 2, 2006 at 2:00 p.m.. If Respondent complies with

the Court's January 23, 2006 Order Enforcing IRS Summons (doc.

# 13) by producing the documents and testimony required by the

Internal Revenue Service Summons issued on February 15, 2005

to the U.S. Attorney’s Office at Two Renaissance Square, 40

North Central Avenue, Suite 1200 Phoenix, Arizona 85004-4408

or to a revenue officer of the Internal Revenue Service at 40

West Baseline Road, Suite 212, Tempe, Arizona 85283 before

November 2, 2006 at 2:00 p.m., this order of incarceration

shall be vacated.

IT IS FURTHER ORDERED that, if Respondent does not comply

with the Court’s January 23, 2006 Order Enforcing IRS Summons

(doc. # 13) by November 2, 2006 at 2:00 p.m., Respondent shall

surrender to the U.S. Marshals Service at 401 West Washington

Street, Suite 270, Phoenix, Arizona by November 2, 2006 at

2:00 p.m..

IT IS FURTHER ORDERED that, in the event Respondent fails

to either comply with the Court’s January 23, 2006 Order

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Enforcing IRS Summons (doc. # 13) or surrender to the U.S.

Marshals’ Office by November 2, 2006 at 2:00 p.m., the U.S.

Attorney's Office shall so advise the Court so that a warrant

may be issued for Respondent's detention pursuant to the terms

of this order and in accordance with these findings.

IT IS FURTHER ORDERED that, in the event that Respondent

complies with the Court’s January 23, 2006 Order Enforcing IRS

Summons (doc. # 13), the U.S. Attorney’s Office shall file a

notice with the Court so informing the Court of Respondent’s

compliance so that the order of incarceration may be vacated.

IT IS FINALLY ORDERED setting a status hearing on

November 6, 2006 at 1:45 p.m. before the Honorable Robert C.

Broomfield in the Sandra Day O'Connor United States

Courthouse, Courtroom No. 606, 401 West Washington Street,

Phoenix, Arizona 85003 in the event that Respondent has not

complied with the January 23, 2006 Order (doc. # 13) by such

time.

DATED this 24th day of October, 2006.

COPIES to counsel of record and respondent pro se.

Case 2:06-cv-02055-RCB Document 29 Filed 10/24/06 Page 4 of 4