Source: s3://data.kl3m.ai/documents/govinfo/USCOURTS/USCOURTS-caed-1_09-cv-00956/USCOURTS-caed-1_09-cv-00956-8/pdf.json

Nature of Suit Code: 870
Nature of Suit: Tax Suits
Cause of Action: 28:7402 Refund of Taxes

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UNITED STATES DISTRICT COURT

EASTERN DISTRICT OF CALIFORNIA

UNITED STATES OF AMERICA and )

MARILYN COLLINS, Revenue )

Officer, Internal Revenue Service, )

)

Petitioners, )

)

v. )

)

ANDRE PAUL PROVOST, )

)

Respondent. )

_________________________________ )

1:09-cv-00956-OWW-SMS

ORDER DIRECTING CLERK TO

CLOSE CASE AND VACATE

SCHEDULING CONFERENCE

(Doc. 30)

ORDER DISMISSING

RESPONDENT’S FILING AS MOOT

(Doc. 29)

On June 1, 2009, Petitioners United States of America and Marilyn Collins,

Revenue Officer, Internal Revenue Service, filed a Petition to Enforce Internal Revenue

Service Summons. On June 11, 2009, the Magistrate Judge issued an Order to Show

Cause Re Enforcement of the Internal Revenue Service Summons, returnable November

13, 2009. After all parties appeared at the hearing, the Magistrate Judge issued Findings

and Recommendations recommending that the petition be granted and that Respondent

Andre Paul Provost be ordered to appear before Revenue Officer Collins. This Court

adopted the Findings and Recommendations on December 21, 2009, and ordered

Respondent to appear before Revenue Officer Collins on January 13, 2010, at 10:00 a.m.,

to provide testimony and produce documents. Respondent complied with the Order.

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On February 1, 2010, Respondent filed a document entitled “Notice for

Declaratory Judgment and Record.”

On February 9, 2010, Petitioners filed notice of Respondent’s compliance with the

summons and requested that the Court remove the March 5, 2010 scheduling conference

from the calendar and close the case. Also on February 9, 2010, Petitioners filed

opposition to Respondent’s notice, contending that the notice’s filing did not comply with

Local Rule 78-230(b); that the requested declaratory judgment is inappropriate; and that

because Respondent has complied with the summons, the notice is moot.

Respondent having complied with the IRS summons, Petitioner’s enforcement

action is appropriately closed, and Respondent’s request for declaratory judgment is

moot. Accordingly, it is HEREBY ORDERED that:

1. The scheduling conference set for March , 2010, at 9:30 a.m. before

Magistrate Judge Sandra M. Snyder is VACATED;

2. The notice filed by Respondent on February 1, 2010, is dismissed as

MOOT in light of Respondent’s compliance with the summons that was the

subject of this action and Petitioners’ request to close the case; and

3. The Clerk of the Court is directed to close this case in its entirety.

IT IS SO ORDERED.

Dated: February 12, 2010 /s/ Oliver W. Wanger 

emm0d6 UNITED STATES DISTRICT JUDGE

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