Source: s3://data.kl3m.ai/documents/govinfo/USCOURTS/USCOURTS-caed-2_06-mc-00106/USCOURTS-caed-2_06-mc-00106-2/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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McGREGOR W. SCOTT

United States Attorney

YOSHINORI H. T. HIMEL #66194

Assistant U. S. Attorney

501 I Street, Suite 10-100

Sacramento, California 95814

Telephone: (916) 554-2760

Attorneys for Petitioners

UNITED STATES OF AMERICA and R.O. DAVID PALMER

IN THE UNITED STATES DISTRICT COURT FOR THE

EASTERN DISTRICT OF CALIFORNIA

UNITED STATES OF AMERICA and

DAVID PALMER, Revenue Agent, Internal

Revenue Service,

Petitioners,

v.

LAWRENCE ING, JR., dba

DAVID LINN RESOURCES,

Respondent.

2:06-mc-00106-MCE-GGH

ORDER ADOPTING MAGISTRATE

JUDGE’S FINDINGS AND

RECOMMENDATIONS AND

ENFORCING I.R.S. SUMMONS

Taxpayer: Lawrence Ing, Jr., dba

David Linn Resources

The United States and Revenue Officer David Palmer here petition for enforcement of

an IRS summons. The matter was placed before United States Magistrate Judge Gregory G.

Hollows under 28 U.S.C. § 636 et seq. and Local Rule 73-302. On October 31, 2006, Judge

Hollows issued an Order to Show Cause, ordering the respondent, Lawrence Ing, Jr., dba

David Linn Resources, to show cause why the IRS summons issued to him on March 15,

2006, should not be enforced. The petition and order to show cause were sufficiently served

upon respondent and respondent had actual notice of the hearing. Respondent did not file an

opposition to enforcement under paragraph 6 on page 2 of the Order to Show Cause. 

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Case 2:06-mc-00106-MCE -GGH Document 12 Filed 12/20/06 Page 1 of 2
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Judge Hollows presided at the show-cause hearing on June 16, 2006, at which

respondent failed to appear. On December 6, 2006, Judge Hollows filed Findings and

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

and recommending that the summons 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 72-304. 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

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

1. The Magistrate Judge's Findings and Recommendations Re: I.R.S. Summons

Enforcement, filed December 6, 2006, are ADOPTED IN FULL.

2. The I.R.S. summons issued to respondent, Lawrence Ing, Jr., dba David Linn

Resources, is ENFORCED.

3. Respondent Lawrence Ing, Jr., dba David Linn Resources, is ORDERED to appear

at the I.R.S. offices at 4330 Watt Avenue, Sacramento, California, 95821, before Revenue

Officer David Palmer or his designated representative, within 21 days of the issuance of this

order, or at a later time and date to be set by Revenue Officer Palmer, 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: December 20, 2006

___________________________________

MORRISON C. ENGLAND, JR

UNITED STATES DISTRICT JUDGE

Case 2:06-mc-00106-MCE -GGH Document 12 Filed 12/20/06 Page 2 of 2