Source: s3://data.kl3m.ai/documents/govinfo/USCOURTS/USCOURTS-caed-1_09-cv-02254/USCOURTS-caed-1_09-cv-02254-2/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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BENJAMIN B. WAGNER

United States Attorney

GLEN F. DORGAN (SBN 160502)

Assistant United States Attorney

United States Courthouse

2500 Tulare Street, Suite 4401

Fresno, California 93721

Telephone: (559) 497-4000

Facsimile: (559) 497-4099

Attorneys for Petitioners United States of America

and Revenue Officer Lorena Ramos

UNITED STATES DISTRICT COURT

EASTERN DISTRICT OF CALIFORNIA

UNITED STATES OF AMERICA and ) 

LORENA RAMOS, Revenue )

Officer, Internal Revenue Service, )

)

Petitioners, )

)

v. )

)

JEFFREY D. SETTLE, KATHRYN A. )

SETTLE, and JEFFREY D. SETTLE, as )

president of Settco Ltd., )

)

Respondent )

 )

____________________________________ )

1:09-cv-02254-LJO-DLB

ORDER ADOPTING MAGISTRATE

JUDGE'S FINDINGS AND

RECOMMENDATION REGARDING

PETITION TO ENFORCE INTERNAL

REVENUE SERVICE SUMMONSES 

 

 

The United States of America and Revenue Officer Lorena Ramos, petition for

enforcement of some Internal Revenue Service (“IRS”) summonses. The matter was placed

before United States Magistrate Judge Dennis L. Beck under 28 U.S.C. § 636 et seq. and Local

Rule 302. On January 8, 2010, Judge Beck issued an Order to Show Cause, ordering the

Respondents, Jeffrey D. Settle and Kathryn A. Settle (“Respondents”), to show cause why they

should not be compelled to obey the IRS summonses served upon them on May 6, 2009. The

Petition, Points and Authorities, and Order to Show Cause were effectively served upon the

Respondents. Respondents did not file an opposition to enforcement as ordered on page 2 of the

Order to Show Cause.

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[Proposed] ORDER ADOPTING MAGISTRATE JUDGE’S FINDINGS AND RECOMMENDATION 

REGARDING PETITION TO ENFORCE INTERNAL REVENUE SERVICE SUMMONSES

Case 1:09-cv-02254-LJO-SKO Document 12 Filed 03/22/10 Page 1 of 2
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Judge Beck presided at the show-cause hearing on February 19, 2010, at which

Respondents appeared and stated they were willing to comply with the summonses within thirty

days from the date of the show cause hearing. On March 2, 2010, Judge Beck filed Findings and

Recommendations, finding that the requirements for summons enforcement had been satisfied

and recommending that the summonses be enforced. Neither side filed objections to the

Magistrate Judge's findings and recommendations.

I have reviewed the entire record de novo under 28 U.S.C. § 636(b)(1)(C) and Local Rule

304. I am satisfied that the Magistrate Judge's findings and recommendations are supported by

the record and by proper analysis, and that the requested and unopposed summonses

enforcement should be granted. Accordingly, it is hereby ORDERED as follows:

1. The Magistrate Judge's Findings and Recommendation Regarding Petition to Enforce

Internal Revenue Service Summonses, filed March 2, 2010, are ADOPTED IN FULL.

2. The IRS summonses issued to Respondents, Jeffrey D. Settle and Kathryn A. Settle,

are ENFORCED.

3. Respondents, Jeffrey D. Settle and Kathryn A. Settle, are ORDERED to appear at the

IRS offices at 2525 Capitol Street, Ste. 206, Fresno, California 93721, before Revenue Officer

Lorena Ramos, 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 Ramos, 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 to continue from day to day until

completed.

It is SO ORDERED.

DATED: _March 22, 2010 /s/ Lawrence J. O’Neill_________ 

LAWRENCE J. O’NEILL

UNITED STATES DISTRICT JUDGE

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[Proposed] ORDER ADOPTING MAGISTRATE JUDGE’S FINDINGS AND RECOMMENDATION 

REGARDING PETITION TO ENFORCE INTERNAL REVENUE SERVICE SUMMONSES

Case 1:09-cv-02254-LJO-SKO Document 12 Filed 03/22/10 Page 2 of 2