Source: s3://data.kl3m.ai/documents/govinfo/USCOURTS/USCOURTS-caed-2_04-mc-00366/USCOURTS-caed-2_04-mc-00366-0/pdf.json

Nature of Suit Code: 999
Nature of Suit: 
Cause of Action: Civil Miscellaneous Case

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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 RO CHARLES DUFF

IN THE UNITED STATES DISTRICT COURT FOR THE

EASTERN DISTRICT OF CALIFORNIA

UNITED STATES OF AMERICA and

CHARLES DUFF, Revenue Officer,

Internal Revenue Service,

Petitioners,

v.

GARY REG,

Respondent.

MISC. S-04-0366 MCE/JFM

MAGISTRATE JUDGE'S

CERTIFICATE RE: CONTEMPT

AND ORDER TO SHOW CAUSE

UNDER 28 U.S.C. § 636(e)(6)(B)

Taxpayers: GARY REG and

MICROBASE TECHNOLOGIES, INC

This case came before me on May 26, 2005, on my Order to Show Cause filed April

15, 2005. Yoshinori H. T. Himel, Assistant United States Attorney, appeared for petitioners,

accompanied by petitioning Revenue Officer Charles Duff. There was no appearance by or

for respondent, Gary Reg.

CERTIFICATE

This court certifies, under 28 U.S.C. § 636(e)(6)(B)(iii) and (B) foll. (iii), as follows:

The United States and Revenue Officer Charles Duff initiated these proceedings by

petition filed November 10, 2004, and this court issued an Order to Show Cause Re: Tax

Summons Enforcement on December 20, 2004. Respondent, Gary Reg, was personally

served with the petition and order to show cause, but did not oppose enforcement in writing

and did not appear at the summons enforcement hearing on January 27, 2005. Upon findings

and recommendations, filed February 1, 2005, Judge England entered a final order, filed

Case 2:04-mc-00366-MCE -JFM Document 14 Filed 06/08/05 Page 1 of 2
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February 28, 2005, enforcing the IRS summons and ordering Mr. Reg to meet with the

Revenue Officer at a time to be set by the Revenue Officer and to produce all records and

testimony demanded by the summons.

Thereafter, by letter dated March 11, 2005, the Revenue Officer set an appointment for

Mr. Reg to appear before him on April 4, 2005, to comply with the summons. Mr. Reg did

not appear. Respondent has failed to comply with the Order filed February 28, 2005.

By Order to Show Cause Re: Contempt, filed April 15, 2005, respondent Reg was

ordered to file a written response regarding contempt, and to appear for hearing on May 26,

2005, on pain of contempt. No response was filed, and respondent made no appearance.

Pursuant to 28 U.S.C. § 636(e)(6)(B), IT IS HEREBY CERTIFIED that respondent,

Gary Reg, failed to obey the Order Enforcing Internal Revenue Service Summonses filed

February 28, 2005, by failing to appear and comply with the IRS summons; and that he failed

to obey the Order to Show Cause Re: Contempt filed April 15, 2005, by failing to respond in

writing and failing to appear at the hearing held May 26, 2005.

Accordingly, this case is referred to The Honorable Morrison C. England, United

States District Judge, pursuant to 28 U.S.C. 636(e)(6)(B), for trial of the issues of civil

contempt and coercive incarceration or other relief.

IT IS HEREBY ORDERED that Respondent, GARY REG, shall appear on June 13,

2005, at 9:00 o'clock a.m., before United States District Judge Morrison C. England, in

Courtroom 3 on the 15th floor of the United States Courthouse, at 501 I Street, Sacramento,

California, then and there to show why he should not be held in civil contempt and be jailed

or subjected to other coercive sanctions until he complies with the summons enforcement

order filed February 28, 2005.

IT IS SO ORDERED.

Dated: June 8, 2005.

reg.fr

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