Source: s3://data.kl3m.ai/documents/govinfo/USCOURTS/USCOURTS-caed-1_05-cv-00290/USCOURTS-caed-1_05-cv-00290-6/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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1

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 Petitioner

UNITED STATES OF AMERICA

IN THE UNITED STATES DISTRICT COURT FOR THE

EASTERN DISTRICT OF CALIFORNIA

UNITED STATES OF AMERICA,

Petitioner,

v.

V. STEVEN BOOTH and LOUISE Q. BOOTH,

Respondents.

1:05-cv-290-REC-DLB

ORDER RELEASING

VINCENT STEVEN BOOTH

AND REQUIRING

FURTHER COMPLIANCE

The United States has requested that respondent Vincent Steven Booth be released

from confinement by the United States Marshal on the condition that he perform certain

further acts of compliance with this Court's Orders filed May 25, 2005 ("summons

enforcement order") and September 6, 2005 ("contempt order"). Accordingly, upon

petitioner's request, it is hereby ORDERED as follows:

1. Respondent Vincent Steven Booth shall immediately be processed for release and

released.

2. On or before October 13, 2005, Vincent Steven Booth shall deliver the sum of

$686.00, payable to "United States Treasury," to Revenue Officer Michael Hoos or his

designee at the IRS office in Bakersfield, California. The address of that office is 5300

California Avenue, Suite 100, Bakersfield, California 93309.

Case 1:05-cv-00290-LJO -DLB Document 65 Filed 10/05/05 Page 1 of 5
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3. On or before October 18, 2005, Vincent Steven Booth shall deliver books, records

and other data to Revenue Agent Fred Chynoweth, RO Michael Hoos or their designee, at the

IRS office in Bakersfield, California, as follows:

a. A copy of all books and records concerning the Alpha Omega Trust or the

Aligned Enterprises Trust, for January 1, 1995, through December 31, 2004,

obtainable by Vincent Steven Booth or his attorneys, accountants or agents, not

including tax returns already filed.

b. A list of all trustees and all members of the board of trustees or board of

directors of said trusts from January 1, 1995, through the present, with names,

positions with the trust, dates of tenure in the position, addresses and telephone

numbers.

c. A copy of all general ledger entries, monthly profit and loss statements, records

of monthly income, and work papers for San Joaquin Wellness and Medical

Group and for Booth Health Management, from January 1, 1998, through

December 31, 2004, grouped by the categories used on the tax returns;

reconciliation of year-end profit and loss statements to tax returns; and records

of sums received and of sums and checks paid, showing to which account each

sum or check was recorded.

d. A copy of all books and records relating to payables and expenditures for San

Joaquin Wellness and Medical Group or Booth Health Management, not already

produced to the IRS in this proceeding, that are obtainable by Vincent Steven

Booth or his or said organizations' attorneys, accountants or agents, for January

1, 1998 through December 31, 2004, not including tax returns previously filed.

e. A copy of any records tending to show, as claimed in testimony on October 6,

2005, that the IRS abated earlier deficiencies.

4. On or before October 27, 2005, Vincent Steven Booth shall deliver books, records

and other data to Revenue Agent Fred Chynoweth, RO Michael Hoos or their designee, at the

IRS office in Bakersfield, California, as follows:

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f. A printout of all accounting records generated by computer by San Joaquin

Wellness and Medical Group or by Booth Health Management, from January 1,

1998, through December 31, 2004, including but not limited to receivables.

g. A copy of all agreements with doctors, massage therapists and other care

providers by San Joaquin Wellness and Medical Group or Booth Health

Management, covering any times in the period January 1, 1995, through

December 31, 2004.

h. A copy of all books and records relating to the income and deductions of

Vincent Steven Booth and Louise Q. Booth and not already produced to the IRS

in this proceeding, that are obtainable by Vincent Steven Booth or any of the

attorneys, accountants or agents for him or for any of the organizations and

trusts named above, for times in the period January 1, 1998 through December

31, 2004, not including tax returns previously filed.

i. A copy of all rental agreements on the property at 5717 Round Up Way, 5705

Muirfield Way or 1927 21st Street, from January 1, 1995 to present.

j. A copy of all agreements concerning payments to Golden State Transition

covering any time in the period January 1, 1995, to December 31, 2004.

5. Vincent Steven Booth shall appear at the IRS office in Bakersfield, California, at

times set by Revenue Agent Fred Chynoweth, Revenue Officer Michael Hoos, or their

designee, then and there to give such further testimony responsive to the summons

enforcement order as the IRS may deem necessary.

6. Should the United States, at its sole option, deem judicial supervision to be needed,

compliance sessions will be held with judicial supervision in Fresno, California, at times

convenient to the undersigned or to another willing judge in the United States District Court.

7. Until further order of this Court, Revenue Agent Fred Chynoweth, Revenue Officer

Michael Hoos, and their designees, may visit the premises of San Joaquin Wellness and

Medical Group and Booth Health Management on Tuesday and Thursday mornings, on

advance notice faxed to 661-324-5616, for the purposes of obtaining information concerning

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responsive books, records and other data located there and of obtaining such books, records

and other data. Respondent Vincent Steven Booth shall cooperate with the IRS and shall

cause the said organizations to cooperate with the IRS.

8. Vincent Steven Booth, and all those acting in concert with him, shall read, and not

return, all mail sent to them from the Court and from the United States Attorney's Office.

It is SO ORDERED.

 

DATED: October 5 , 2005 /s/ ROBERT E. COYLE 

UNITED STATES DISTRICT JUDGE

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CERTIFICATE OF SERVICE BY MAIL

The undersigned hereby certifies that she is an employee in the Office of the United

States Attorney for the Eastern District of California and is a person of such age and

discretion to be competent to serve papers.

That on October 5, 2005, she served a copy of 

ORDER RELEASING VINCENT STEVEN BOOTH AND

REQUIRING FURTHER COMPLIANCE

by placing said copy in a postpaid envelope, addressed to the person(s) hereinafter named, at

the place(s) and address(es) stated below, which is/are the last known address(es), and by

depositing said envelope and contents in the United States Mail at Sacramento, California.

Addressee(s):

Vincent Steven Booth

5717 Roundup Way

Bakersfield, CA 93306

/s/ Pamela Beauvais 

PAMELA BEAUVAIS

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