Source: s3://data.kl3m.ai/documents/govinfo/USCOURTS/USCOURTS-caed-1_07-cv-01295/USCOURTS-caed-1_07-cv-01295-2/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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UNITED STATES DISTRICT COURT

EASTERN DISTRICT OF CALIFORNIA

UNITED STATES OF AMERICA, )

et al., )

)

Petitioners, )

)

v. )

)

ALLAN D. TERVORT, )

)

Respondent. )

 )

1:07-cv-01295-OWW-SMS

ORDER ADOPTING FINDINGS AND

RECOMMENDATION (Doc. 19)

ORDER DENYING MOTION TO

DISMISS (Doc. 8)

ORDER GRANTING PETITION TO

ENFORCE IRS SUMMONS (Doc. 1)

ORDER DIRECTING RESPONDENT TO

PERSONALLY APPEAR IN OBEDIENCE

TO IRS SUMMONS

Petitioners are proceeding with a civil action in this Court.

The matter has been referred to the Magistrate Judge pursuant to 28

U.S.C. § 636(b) and Local Rules 72-302(c)(9) and 72-303.

On December 7, 2007, the Magistrate Judge filed Findings and a

Recommendation that Respondent's motion to dismiss be DENIED,

Petitioners' petition to enforce the IRS summons be GRANTED, and

Respondent be ORDERED to appear in obedience to the summons. 

These Findings and Recommendation were served on all parties and

contained notice that any objections were to be filed within thirty

(30) days from the date of service of that order. On December 17,

Case 1:07-cv-01295-OWW -SMS Document 25 Filed 01/11/08 Page 1 of 2
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2007 and December 19, 2007, respectively, Respondent filed

objections to the Findings and Recommendation. On December 19,

2007, Petitioners filed a response to Respondent's objections.

Therefore, 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, including

Respondent's objections and Petitioners' response, the Court

concludes that the Magistrate Judge's Findings and Recommendation

are supported by the record and proper analysis. Respondent's

objections present no grounds for questioning the Magistrate

Judge's analysis.

Accordingly, IT IS HEREBY ORDERED that:

1. The Findings and Recommendation, filed December 7, 2007,

are ADOPTED IN FULL; 

2. Respondent’s motion to dismiss, filed October 29, 2007,

is DENIED;

3. Petitioners’ petition to enforce the IRS summons, filed

September 6, 2007, is GRANTED; and,

4. Respondent shall personally appear in obedience to the

IRS summons on February 21, 2008, at 10:00 a.m., at the IRS office

located at 4825 Coffee Road, Bakersfield, CA, 93308.

IT IS SO ORDERED.

Dated: January 10, 2008 /s/ Oliver W. Wanger 

emm0d6 UNITED STATES DISTRICT JUDGE

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