Source: s3://data.kl3m.ai/documents/govinfo/USCOURTS/USCOURTS-caed-1_06-cv-00504/USCOURTS-caed-1_06-cv-00504-1/pdf.json

Nature of Suit Code: 890
Nature of Suit: Other Statutory Actions
Cause of Action: 26:7609 IRS: Petition to Quash IRS Summons

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[PROPOSED] 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 and

Revenue Agent Fred Chynoweth

IN THE UNITED STATES DISTRICT COURT

FOR THE EASTERN DISTRICT OF CALIFORNIA

GEORGE and RITA SERBAN,

Petitioners,

v.

FRED CHYNOWETH, Revenue Agent,

et al.,

Respondents.

______________________________

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Case No. 1:06-cv-00504 OWW DLB

ORDER

The United States of America seeks to substitute itself in

place of defendant Revenue Agent Fred Chynoweth as the real party

in interest in this action, and seeks to dismiss a Petition to

Quash Internal Revenue Service Summonses, Demand for a Bill of

Particulars, Request for Injunction, and Claim for Personal

Damages, filed by George and Rita Serban (“Petition to Quash”). 

The United States further seeks to enforce Internal Revenue

Service (“IRS”) summonses issued to Bakersfield Santa Fe Federal

Case 1:06-cv-00504-OWW -DLB Document 13 Filed 02/16/07 Page 1 of 3
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[PROPOSED] ORDER

Credit Union (“Bakersfield Santa Fe”), Charles Schwab and

Company, Inc. (“Charles Schwab”), Ticor Title, and Washington

Mutual Bank.

On October 19, 2006, the Magistrate Judge filed findings and

recommendations herein which were served on plaintiffs and which

contained notice to the parties that any objections to the

findings and recommendations were to be filed within fifteen

days. Neither party has filed objections to the findings and

recommendations.

The Court has reviewed the file de novo and is satisfied

that the Magistrate Judge's findings and recommendations are

supported by the record and by the Magistrate Judge’s analysis. 

Accordingly, IT IS HEREBY ORDERED that:

1. The Findings and Recommendations filed October 19,

2006, are ADOPTED IN FULL;

2. IRS Revenue Agent Fred Chynoweth is dismissed and the

United States of America is substituted in his place as

respondent;

3. The Petition to Quash the IRS summonses to Bakersfield

Santa Fe, Charles Schwab, Ticor Title, and Washington

Mutual Bank is DENIED;

4. The United States’ motion to dismiss the Petition to

Quash is GRANTED;

5. The United States’ petition to enforce the IRS

summonses to Bakersfield Santa Fe, Charles Schwab,

Ticor Title, and Washington Mutual Bank is GRANTED; and

6. The Court clerk is DIRECTED to enter judgment in favor

of defendant United States of America and against

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[PROPOSED] ORDER

plaintiffs George and Rita Serban and to close this

action.

It is SO ORDERED.

DATED: _February 15, 2007 _/s/ OLIVER W. WANGER____________

UNITED STATES DISTRICT JUDGE

Presented by:

McGREGOR W. SCOTT

United States Attorney

/s/ Kirk E. Sherriff 

KIRK E. SHERRIFF

Assistant U.S. Attorney

Case 1:06-cv-00504-OWW -DLB Document 13 Filed 02/16/07 Page 3 of 3