Source: s3://data.kl3m.ai/documents/govinfo/USCOURTS/USCOURTS-casd-3_06-cv-02635/USCOURTS-casd-3_06-cv-02635-1/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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IN THE UNITED STATES DISTRICT COURT FOR THE

 SOUTHERN DISTRICT OF CALIFORNIA

UNITED STATES OF AMERICA, )

)

Petitioner, )

)

v. )

)

AARON B. JOHNSON AND TANYA JOHNSON, )

)

Respondents. )

Civil No. 06cv2635-IEG(AJB)

Order Denying Government’s Motion for

Contempt [Doc. No. 8]

On January 23, 2007, the Court entered an order enforcing four IRS summonses served

upon Respondents on May 1, 2006. On March 1, 2007, the government filed a motion to hold

Respondents in contempt arguing Respondents had failed to comply with the Court’s January 23,

2007 order. Following a hearing held on May 30, 2007, the Court issued an order on June 11,

2007, staying decision on the government’s motion for contempt and requiring Respondents to

produce certain specified documents.

Between May 18, 2007 and July 30, 2007, the Respondents provided Revenue Officer

Erin Kelly with numerous documents. On August 15, 2007, the government filed a status report

arguing Respondents had not produced all remaining responsive documents and asking that the

Court grant its motion for contempt. On September 6, 2007, Respondents filed a response to the

government’s status report. Respondents argue they have made all reasonable efforts to comply

with the Court’s orders and that the remaining documents sought by the government are either

not in their possession or control or were not called for by the Court’s orders. Upon review, the

Case 3:06-cv-02635-IEG-AJB Document 22 Filed 09/25/07 Page 1 of 2
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Court concludes no further hearing is necessary.

With regard to each category of documents discussed by Revenue Officer Erin Kelly in

her declaration, it appears Respondents have either provided such documents or have provided a

certified letter stating documents are unavailable. Respondent has provided the name and

telephone number of representatives of each of the financial institutions so that Revenue Officer

Kelly can verify this information. In addition, Respondent has provided copies of documents

showing that Ms. Johnson’s parents own the home in which Respondents live and pay the

mortgage. Respondents have clarified they do not, in fact, make any rent payments to Ms.

Johnson’s parents. Respondents have produced some of the loan and mortgage documents

which Ms. Johnson’s parents have voluntarily provided, along with signed declarations from Ms.

Johnson’s parents, but state they are unable to provide copies of bank statements and similar

documents from Ms. Johnson’s parents.

To the extent Revenue Officer Kelly has outstanding questions about recently produced

documents, the Court orders Respondents to make themselves available to meet with Ms. Kelly

within two weeks of the filing of this order. To the extent the government continues to seek

documents from Ms. Johnson’s parents, it can issue a new summons to them for that purpose. 

Otherwise, the Court finds Respondents have made reasonable efforts to comply with the Court’s

orders and produce all documents responsive to the summonses. The government’s motion for

contempt is DENIED. The Clerk may close the case at this time.

IT IS SO ORDERED.

DATED: September 25, 2007

IRMA E. GONZALEZ, Chief Judge

United States District Court

copy to: Stuart M. Hurwitz

CPA and Law Offices

3585 4th Avenue

San Diego, CA 92103-4912

Aaron B. Johnson and Tanya Johnson

5845 Cape Jewels Trail

San Diego, CA 92130

Case 3:06-cv-02635-IEG-AJB Document 22 Filed 09/25/07 Page 2 of 2