Source: s3://data.kl3m.ai/documents/govinfo/USCOURTS/USCOURTS-caed-1_14-cv-01335/USCOURTS-caed-1_14-cv-01335-2/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

EASTERN DISTRICT OF CALIFORNIA

UNITED STATES OF AMERICA, 

Petitioner,

v.

JOSE OCHOA,

Respondent.

_____________________________________/

Case No. 1:14-cv-01335-AWI-SKO

ORDER ADOPTING FINDINGS AND 

RECOMMENDATIONS THAT THE 

SUMMONS BE ENFORCED

(Doc. 319)

On November 3, 2014, the Magistrate Judge issued Findings and Recommendations that

the IRS summons be enforced. These Findings and Recommendations were served on all parties 

appearing in the action and contained notice that any objections were to be filed within ten (10) 

days after service of the order. No objections were filed. 

In accordance with the provisions of 28 U.S.C. § 636 (b)(1)(C), this Court has conducted a 

de novo review of the case. Having carefully reviewed the entire file, the Court concludes that the 

Magistrate Judge’s Findings and Recommendations are supported by the record and proper 

analysis. 

Accordingly, IT IS HEREBY ORDERED that:

1. The IRS summons served upon Respondent’s wife, Francisca Ochoa, is enforced; 

2. Respondent is ordered to appear at the I.R.S. offices at 4825 Coffee Road, 

Bakersfield, California 93308, before Revenue Officer Papasergia or his designated representative, 

Case 1:14-cv-01335-AWI-SKO Document 9 Filed 11/17/14 Page 1 of 2
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on November 19, 2014, at 11:00 a.m., as agreed to by RO Papasergia and Respondent Ochoa at 

the show cause hearing; 

3. At the show cause hearing, RO Papasergia agreed to mail IRS Form 433-A 

(“Collection Information Statement for Wage Earners and Self-Employed Individuals") 

immediately to Respondent, and Respondent agreed to complete the form and attach all documents 

requested therein, sign it under penalty of perjury, and is hereby directed to take it to the 

November 19, 2014, appearance at IRS;

4. Should the November 19, 2014, appearance need to be continued or rescheduled, it 

should be set in writing for a later date by RO Papasergia;

5. Respondent is to appear before RO Papasergia or his designated representative, 

then and there to be sworn, to give testimony, and to produce for examining and copying the 

books, checks, records, papers and other data demanded by the summons, the examination to 

continue from day to day until completed;

6. The United States shall file a Status Report regarding Respondent’s compliance 

with the subpoena by no later than November 26, 2014; and

7. The Court shall retain jurisdiction to enforce its order by its contempt power.

IT IS SO ORDERED.

Dated: November 17, 2014 

 SENIOR DISTRICT JUDGE

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