Source: s3://data.kl3m.ai/documents/govinfo/USCOURTS/USCOURTS-cand-5_08-cv-03736/USCOURTS-cand-5_08-cv-03736-1/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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United States District Court

For the Northern District of California

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1

 (Application for Administrative Relief at 1, hereafter, "Application," Docket Item No. 16.) 

On December 22, 2008, the Court issued an arrest warrant against Respondent for failing to appear

before the Court as ordered. (See Docket Item No. 15.)

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 (Verified Petition to Enforce Internal Revenue Service Summons ¶¶ 4, 9, 10, hereafter,

"Petition," Docket Item No. 1.)

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 (Order to Show Cause Re Enforcement of Internal Revenue Service Summons ¶ 1, Docket

Item No. 4.)

United States District Court

For the Northern District of California

IN THE UNITED STATES DISTRICT COURT

FOR THE NORTHERN DISTRICT OF CALIFORNIA

SAN JOSE DIVISION

United States of America,

Petitioner,

 v.

Dennis Allison,

Respondent. /

NO. C 08-03736 JW 

ORDER GRANTING PETITIONER’S

APPLICATION FOR ADMINISTRATIVE

RELIEF; ORDERING UNITED STATES

MARSHALS TO EXECUTE ARREST

WARRANT

Presently before the Court is Petitioner's Application for Administrative Relief seeking an

order directing the U.S. Marshals to execute a warrant for the arrest of Respondent issued on

December 22, 2008 ("December 2008 Warrant").1

On October 5, 2007, Petitioner served a summons on Respondent as part of an Internal

Revenue Service ("IRS") investigation into Respondent's tax liabilities.2

 On August 8, 2008, after

Respondent failed to respond to the summons, the Court ordered Respondent to appear before the

Court.3

 On December 22, 2008, the Court issued the warrant due to Respondent's failure to comply

with the Show Cause Order. (See Docket Item No. 15.) To date, the U.S. Marshals have not

Case 5:08-cv-03736-JW Document 17 Filed 07/09/10 Page 1 of 3
United States District Court

For the Northern District of California

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executed the December 2008 Warrant, and Petitioner has been unsuccessful in finding another

method for properly executing the it. (Application at 1-2.) Petitioner requests that the Court order

the U.S. Marshals to act on and execute the December 2008 Warrant that has been outstanding for

over 18 months. Petitioner's investigation is unable to proceed without the information they believe

Respondent possesses. (Petition ¶ 4.) Upon review of Petitioner's Application, the Court finds good

cause to grant Petitioner's request and directs the U.S. Marshals to immediately act on and execute

the December 2008 Warrant.

Accordingly, the U.S. Marshal for the Northern District of California shall immediately

execute the December 2008 Warrant for the arrest of Respondent. 

Dated: July 9, 2010 

JAMES WARE

United States District Judge

Case 5:08-cv-03736-JW Document 17 Filed 07/09/10 Page 2 of 3
United States District Court

For the Northern District of California

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THIS IS TO CERTIFY THAT COPIES OF THIS ORDER HAVE BEEN DELIVERED TO:

Thomas M. Newman thomas.newman@usdoj.gov

Dated: July 9, 2010 Richard W. Wieking, Clerk

By: /s/ JW Chambers 

Elizabeth Garcia

Courtroom Deputy

Case 5:08-cv-03736-JW Document 17 Filed 07/09/10 Page 3 of 3