Source: s3://data.kl3m.ai/documents/govinfo/USCOURTS/USCOURTS-caed-1_05-cv-01476/USCOURTS-caed-1_05-cv-01476-2/pdf.json

Nature of Suit Code: 890
Nature of Suit: Other Statutory Actions
Cause of Action: 26:7609 IRS: Petition to Quash 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

1

IN THE UNITED STATES DISTRICT COURT

FOR THE EASTERN DISTRICT OF CALIFORNIA

SERBAN’S BACKGROUND MUSIC,

Plaintiff, CV F 05 1476 OWW DLB

 vs.

FRED CHYNOWETH,

Defendant. ORDER RE FINDINGS &

RECOMMENDATIONS (#14)

 

The United States of America seeks to dismiss a petition to quash Internal Revenue

Service (“IRS”) summonses, demand for bill of particulars, request for injunction and claim

for personal damages filed by Brian M. Richards, president of plaintiff Serban’s Background

Music and to enforce the IRS summonses issued to San Joaquin Bank and Washington

Mutual Bank. The Government further seeks to substitute itself in place of defendant

Revenue Agent Fred Chynoweth as the real party in interest. 

On August 31, 2006, the magistrate judge filed findings and recommendations herein

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

Case 1:05-cv-01476-OWW -DLB Document 15 Filed 10/13/06 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

2

to the findings and recommendations were to be filed within thirty days. Neither party has

filed objections to the findings and recommendations.

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 August 31, 2006 are adopted

in full; 

2. IRS Revenue Agent Fred Chynoweth is dismissed and the United

States of America is substituted in his place;

3. The petition to quash the IRS summonses to San Joaquin Bank and

Washington Mutual Bank is DENIED; 

4. The United States of America’s motion to dismiss the petition and to

enforce the IRS summonses to San Joaquin Bank and Washington

Mutual Bank is GRANTED; and

5. The Court clerk is DIRECTED to enter judgment in favor of defendant

United States of America and against plaintiff Serban’s Background

Music and to close this action.

IT IS SO ORDERED.

Dated: October 13, 2006 /s/ Oliver W. Wanger 

emm0d6 UNITED STATES DISTRICT JUDGE

Case 1:05-cv-01476-OWW -DLB Document 15 Filed 10/13/06 Page 2 of 2