Source: s3://data.kl3m.ai/documents/govinfo/USCOURTS/USCOURTS-caed-1_06-mc-00044/USCOURTS-caed-1_06-mc-00044-0/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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Page 1 of 3

ORDER

McGREGOR W. SCOTT

United States Attorney

KIRK E. SHERRIFF (SBN 219488)

Asst. United States Attorney

U.S. Courthouse, Suite 4401

2500 Tulare Street 

Fresno, California 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:

DANNIE L. STAGGS and RHONDA L.

STAGGS

Ex Parte UNITED STATES OF

AMERICA, and MARILYN COLLINS,

Revenue Officer,

Applicants for Order.

NO. 1:06-mc-00044 LJO

ORDER AUTHORIZING ENTRY

UPON PREMISES TO EFFECT

LEVY

The UNITED STATES OF AMERICA and its Revenue Officer,

MARILYN COLLINS, have applied for an Order to enter upon and into

the premises located at 2890 N. Sunnyside Ave., Suite 110,

Fresno, California 93727, for the purpose of searching for,

levying upon, and seizing assets described in the declaration of

MARILYN COLLINS, as well as other similar equipment and assets

belonging to DANNIE L. STAGGS and RHONDA L. STAGGS found on or

Case 1:06-mc-00044-LJO Document 2 Filed 11/29/06 Page 1 of 3
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ORDER

within the premises and subject to levy, in collection of certain

due and unpaid assessments of Internal Revenue taxes now

outstanding against the Taxpayers.

Upon the showing made by the declaration under penalty of

perjury of applicant MARILYN COLLINS, the Court finds that there

is probable cause to believe that (1) the Taxpayers have

outstanding federal tax liabilities, (2) the Internal Revenue

Service has made notice and demand upon the Taxpayers for such

federal tax liabilities, (3) the Taxpayers have neglected or

refused to pay such federal tax liabilities, and (4) assets or

rights to assets belonging to the Taxpayers, and subject to levy

and seizure, are located on or within said premises. Entry onto

the premises to search for and seize assets of the Taxpayers

subject to levy under the Internal Revenue laws is reasonable

under the circumstances.

NOW, THEREFORE, IT IS HEREBY ORDERED that MARILYN 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

described premises from 6:00 a.m. to 7:00 p.m., 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 MARILYN COLLINS, as well as other similar equipment and assets

belonging to the Taxpayers, that are found on the premises and

are subject to levy in accordance with the applicable Internal

Case 1:06-mc-00044-LJO Document 2 Filed 11/29/06 Page 2 of 3
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ORDER

Revenue laws and regulations of the United States.

 IT IS SO ORDERED.

Dated: November 28, 2006 /s/ Lawrence J. O'Neill 

66h44d UNITED STATES MAGISTRATE JUDGE

Case 1:06-mc-00044-LJO Document 2 Filed 11/29/06 Page 3 of 3