Source: s3://data.kl3m.ai/documents/govinfo/USCOURTS/USCOURTS-caed-1_16-cv-01699/USCOURTS-caed-1_16-cv-01699-2/pdf.json

Nature of Suit Code: 870
Nature of Suit: Tax Suits
Cause of Action: 26:7402 IRS: Petition to Enforce IRS Summons

---

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

UNITED STATES DISTRICT COURT

FOR THE EASTERN DISTRICT OF CALIFORNIA

UNITED STATES OF AMERICA,

Petitioner,

v.

JULIAN C. CHAPA,

Respondent.

No. 1:16-cv-1699-DAD-SKO

ORDER ADOPTING FINDINGS AND 

RECOMMENDATIONS THAT THE I.R.S. 

SUMMONS BE ENFORCED

(Doc. 8)

On March 8, 2017, the assigned magistrate judge issued findings and recommendations 

recommending that the IRS summons at issue be enforced. (Doc. 8) The findings and 

recommendations were served on all parties appearing in the action and contained notice that any 

objections thereto were to be filed within fourteen (14) days after service of the order. No 

objections have been filed.

In accordance with the provisions of 28 U.S.C. § 636 (b)(1)(C), this court has conducted a 

de novo review of the case. Having carefully reviewed the entire file, the court concludes that the 

magistrate judge’s findings and recommendations are supported by the record and proper 

analysis.

Accordingly, IT IS HEREBY ORDERED that:

1. The I.R.S. summons served upon respondent, Julian C. Chapa, is enforced;

/////

Case 1:16-cv-01699-DAD-SKO Document 9 Filed 03/23/17 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. Respondent is ordered to appear at the I.R.S. offices at 2525 Capitol Street, Suite 

206, Fresno, CA 93721-2227, before Revenue Officer Lisa R. Lopez or her designated 

representative, on March 24, 2017, at 10:00 a.m., as agreed to by Revenue Officer Lopez and 

respondent at the show cause hearing;

3. Respondent is to appear before Revenue Officer Lopez or her 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 is to continue from day to day until completed, unless compliance with the summons 

is fully achieved prior to that date and time;

4. Should the March 24, 2017, appearance need to be continued or rescheduled, the 

respondent is to be notified in writing of a later date by Revenue Officer Lopez; and

5. Until complied with, the court shall retain jurisdiction to enforce its order pursuant 

to its contempt power.

IT IS SO ORDERED.

Dated: March 23, 2017 

UNITED STATES DISTRICT JUDGE

Case 1:16-cv-01699-DAD-SKO Document 9 Filed 03/23/17 Page 2 of 2