Source: s3://data.kl3m.ai/documents/govinfo/USCOURTS/USCOURTS-caed-2_15-mc-00088/USCOURTS-caed-2_15-mc-00088-2/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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BENJAMIN B. WAGNER

United States Attorney

BOBBIE J. MONTOYA

Assistant United States Attorney

Eastern District of California

501 I Street, Suite 10-100

Sacramento, CA 95814-2322

Telephone: (916) 554-2775

Facsimile: (916) 554-2900

email: bobbie.montoya@usdoj.gov

Attorneys for Petitioner United States of America

IN THE UNITED STATES DISTRICT COURT

EASTERN DISTRICT OF CALIFORNIA

UNITED STATES OF AMERICA,

Petitioner,

v.

ROBERT E. O’NEAL, 

Respondent.

2:15-MC-00088-MCE-KJN

[proposed] ORDER GRANTING 

PETITIONER UNITED STATES LEAVE TO 

SERVE RESPONDENT BY ALTERNATE 

PROCESS SERVICE

Taxpayer: ROBERT E. O’NEAL

The Court has duly considered and hereby GRANTS Petitioner United States of 

America’s ex parte motion to permit it to serve process pertaining to this tax summons 

enforcement proceeding by means other than those allowed by Fed. R. Civ. P. 4(e). 

Accordingly, Petitioner is permitted to serve respondent Robert E. O’Neal with process, to 

include a copy of all documents filed in this matter to date, by the following means: 

1. Send a copy of the process by regular U.S. Mail to the respondent at his residence, 

located at 313 Peach Place, Winters, California 95694;

2. Send a copy of the process by Certified Mail, Return Receipt Requested, to the 

respondent at his residence, located at 313 Peach Place, Winters, California 95694; 

and 

Case 2:15-mc-00088-MCE-KJN Document 7 Filed 09/29/15 Page 1 of 2
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3. Attach a copy of the process to the front door of the respondent’s residence,

located at 313 Peach Place, Winters, California 95694.

Service by the foregoing means is reasonably calculated to afford the respondent actual notice of 

the filings in this proceeding, as is required. 

To afford the respondent an opportunity to respond to the Petition and the petitioner an 

opportunity to reply, the process shall be served as set forth above at least 30 days before the 

show cause hearing date. 

Proof of service shall be filed with the Clerk as soon as practicable. 

IT IS SO ORDERED.

Dated: September 29, 2015

Case 2:15-mc-00088-MCE-KJN Document 7 Filed 09/29/15 Page 2 of 2