Source: s3://data.kl3m.ai/documents/govinfo/USCOURTS/USCOURTS-cand-4_06-cv-02844/USCOURTS-cand-4_06-cv-02844-6/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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28 1 The Court file does not indicate why the IRS waited more than a year to petition for relief.

UNITED STATES DISTRICT COURT

NORTHERN DISTRICT OF CALIFORNIA

OAKLAND DIVISION

UNITED STATES OF AMERICA, et al.,

Petitioner,

 v.

BETTY J. EBY,

Respondent. 

No. C 06-02844 SBA

ORDER

[Docket No. 18]

On January 13, 2006, the IRS served a summons on respondent, pro se, seeking certain

documents regarding her alleged tax liabilities for 2000 through 2004. Docket No. 1 ¶¶ 3, 7. The

summons directed respondent to appear before an IRS officer on January 15, 2006. Id., Ex. “A.” 

Respondent did not appear. Id. ¶ 9. Petitioner requested Judge Martin J. Jenkins set an order to

show cause hearing as to why respondent should not appear and produce the requested documents to

the IRS. Id. ¶¶ A-B. Judge Jenkins set an order to show cause hearing for June 27, 2006, Docket

No. 3, which was continued to August 15, 2006, Docket No. 6. Respondent failed to appear for her

hearing, Docket No. 8, and Judge Jenkins ordered her to appear on September 12, 2006 before an

IRS officer. Docket No. 9. The clerk then terminated this matter. See Docket entry dated Aug. 15,

2006. 

Respondent failed to appear on September 12, 2006, and on November 15, 2007,1

 the IRS

requested Judge Jenkins set another order to show cause hearing, Docket No. 10, which he did, for

January 29, 2008, Docket No. 14. On this date, respondent appeared, pro se, and Judge Jenkins

found her in contempt, fining her $500 per day until she complied with the summons. Docket

Nos. 16-17. He also ordered, however, if she complied within 14 days all fines would be purged,

but if she failed to comply, then she had to appear on April 1, 2008, and show cause why he should

not imprison her. Id.

Case 4:06-cv-02844-SBA Document 38 Filed 06/16/08 Page 1 of 3
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On February 26, 2008, respondent pro se, filed a Motion to Dismiss Order Finding

Respondent in Contempt, seeking to purge her contempt fines. Docket No. 18. In her motion, she

alleges she complied with Judge Jenkins’ order, by appearing for a summons appointment on

February 11, 2008, and refusing to produce any records or answer any questions, under the Fifth

Amendment. Id. Judge Jenkins set a briefing schedule set to end March 14, 2008. Docket No. 19. 

A hearing was held on April 2, 2008, at which a supplemental briefing schedule was set, which ran

through April 11, 2008. Docket No. 26. Respondent, with an attorney who was only making a

“special” appearance, filed a reply, Docket No. 29, but petitioner filed no sur-reply. 

On April 7, 2008, this matter was reassigned to this Court, and the parties were instructed to

re-notice all previously noticed motions. Docket No. 27. On April 17, 2008, the Court approved a

stipulation to stay the civil contempt fine, as the parties were in settlement negotiations. Docket

No. 31. Respondent never re-noticed her motion to purge her contempt fines. As the parties are in

settlement negotiations, the Court DISMISSES without prejudice respondent’s Motion to Dismiss

Order Finding Respondent in Contempt [Docket No. 18]. If the parties are unable to resolve this

issue in their settlement negotiations, respondent may re-file a motion on this issue.

IT IS SO ORDERED.

June 16, 2008 _________________________________

Saundra Brown Armstrong 

United States District Judge

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Case 4:06-cv-02844-SBA Document 38 Filed 06/16/08 Page 3 of 3