Source: s3://data.kl3m.ai/documents/govinfo/USCOURTS/USCOURTS-caed-1_06-cv-00787/USCOURTS-caed-1_06-cv-00787-0/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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ORDER

McGREGOR W. SCOTT

United States Attorney

KIRK E. SHERRIFF (SBN 219488)

Asst. United States Attorney

U.S. Courthouse, Suite 4401

2500 Tulare St.

Fresno, CA 93721

Telephone: (559) 497-4000

Facsimile: (559) 497-4099

Attorneys for the

United States of America

UNITED STATES DISTRICT COURT

EASTERN DISTRICT OF CALIFORNIA

In the Matter of the Tax

Indebtedness of:

DAVID J. EDWARDS

Ex Parte UNITED STATES OF

AMERICA, and DENNIS R.

COLLINS, Revenue Officer

Applicants for Order.

______________________________

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No. 1:06-at-00268

ORDER AUTHORIZING ENTRY UPON

PREMISES TO EFFECT LEVY

The UNITED STATES OF AMERICA and its Revenue Officer, DENNIS

R. COLLINS, have applied for an Order to enter upon and into the

gated premises located at 5045 E. Anderson Ave., Fresno,

California 93727 and at 5025 E. Anderson Ave., Fresno, California

93727 (collectively, the “Property”), for the purpose of

searching for, levying upon, and seizing assets described in the

declaration of DENNIS R. COLLINS, as well as other similar

equipment and assets belonging to DAVID J. EDWARDS (“Taxpayer”)

found on or within the Property and subject to levy in collection

of certain due and unpaid assessments of Internal Revenue taxes

now outstanding against the Taxpayer.

Case 1:06-cv-00787-OWW -DLB Document 2 Filed 06/20/06 Page 1 of 2
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ORDER

Upon the showing made by the declaration under penalty of

perjury of DENNIS R. COLLINS, the Court finds that there is

probable cause to believe that (1) the Taxpayer has outstanding

federal tax liabilities, (2) the IRS has made notice and demand

upon the Taxpayer for such federal tax liabilities, (3) the

Taxpayer has neglected or refused to pay such federal tax

liabilities, and (4) assets or rights to assets belonging to the

Taxpayer, and subject to levy and seizure, are located on or

within the Property. Entry onto the Property to search for and

seize assets of the Taxpayer subject to levy under the Internal

Revenue laws is reasonable under the circumstances.

NOW, THEREFORE, IT IS HEREBY ORDERED that DENNIS R. COLLINS,

and/or such other officers, contractors, and agents of the

Internal Revenue Service of the United States as it may

designate, are authorized and directed to enter upon and into the

Property during business hours, or the daytime, within twenty-one

(21) days from the date this Order is signed, for the purpose of

searching for and seizing the assets described in the Declaration

of DENNIS R. COLLINS, as well as other similar equipment and

assets belonging to the Taxpayer that are found on the Property

and are subject to levy in accordance with applicable Internal

Revenue laws and regulations of the United States.

IT IS SO ORDERED.

Dated: June 20, 2006 /s/ Sandra M. Snyder 

icido3 UNITED STATES MAGISTRATE JUDGE

Case 1:06-cv-00787-OWW -DLB Document 2 Filed 06/20/06 Page 2 of 2