Source: s3://data.kl3m.ai/documents/govinfo/USCOURTS/USCOURTS-caed-1_15-cv-00475/USCOURTS-caed-1_15-cv-00475-1/pdf.json

Nature of Suit Code: 870
Nature of Suit: Tax Suits
Cause of Action: 26:7402 IRS: Petition to Enforce IRS Summons

---

[proposed] MAGISTRATE JUDGE’S FINDINGS AND RECOMMENDATIONS AND 1

ORDER RE: I.R.S. SUMMONS ENFORCEMENT

1

2

3

4

5

6

7

8

9

10

11

12

13

14

15

16

17

18

19

20

21

22

23

24

25

26

27

28

30

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.

GLENN R. WILSON, individually and as 

sole proprietor of FAMILY LAW FRESNO 

COM, 

Respondent.

1:15-CV-00475-LJO-MJS

MAGISTRATE JUDGE’S FINDINGS AND 

RECOMMENDATIONS AND ORDER RE: 

I.R.S. SUMMONS ENFORCEMENT

Taxpayer:

GLENN R. WILSON

This matter came on before Magistrate Judge Michael J. Seng on June 12, 2015, under 

the Order to Show Cause filed March 27, 2015. Dkt. 5. The order, with the verified petition 

filed March 26, 2015 (Dkt. 1), and its supporting memorandum (Dkt. 4-1), was personally 

served on Respondent, at his business address located at 2141 Tuolumne Street, Suite B, Fresno, 

California 93721, on April 2, 2015. Dkt. 6. Respondent did not file opposition or nonopposition to the verified petition as provided for in the Order to Show Cause. At the hearing, 

Bobbie J. Montoya, Assistant United States Attorney, appeared on behalf of Petitioner, and 

investigating Revenue Officer Lori L. Minjarez also was present in the courtroom. 

Respondent’s Counsel Mark Coleman made a special appearance on behalf of Respondent, due 

to a conflict on his calendar rendering him unavailable to attend the show cause hearing. 

Case 1:15-cv-00475-LJO-MJS Document 9 Filed 07/02/15 Page 1 of 4
[proposed] MAGISTRATE JUDGE’S FINDINGS AND RECOMMENDATIONS AND 2

ORDER RE: I.R.S. SUMMONS ENFORCEMENT

1

2

3

4

5

6

7

8

9

10

11

12

13

14

15

16

17

18

19

20

21

22

23

24

25

26

27

28

30

The Verified Petition to Enforce IRS Summons initiating this proceeding seeks to enforce an 

administrative summons (Exhibit A to the Petition) issued January 22, 2014. The summons is part of an 

investigation of the respondent to secure information needed to collect assessed Form 940 Employer 

Annual Federal Unemployment Tax for calendar periods ending December 31, 2004, and December 31, 

2012; Form 941 Employer’s Federal Quarterly Tax for the quarterly periods ending June 30, 2004, 

June 30, 2005, September 30, 2005, December 31, 2005, March 31, 2006, June 30, 2006, September 30, 

2006, December 31, 2006, June 30, 2007, September 30, 2007, March 31, 2008, March 31, 2009, 

June 30, 2009, September 30, 2009, December 31, 2009, March 31, 2010, June 30, 2010, June 30, 2012 

and September 30, 2012; and Form CIVPEN for the calendar periods ending December 31, 2005, 

December 31, 2006, December 31, 2008, and December 31, 2010, all relating to respondent’s sole 

proprietor law practice.

Subject matter jurisdiction is invoked under 28 U.S.C. §§ 1340 and 1345, and is found to be 

proper. I.R.C. §§ 7402(b) and 7604(a) (26 U.S.C.) authorize the government to bring the action. The 

Order to Show Cause shifted to respondent the burden of rebutting any of the four requirements of 

United States v. Powell, 379 U.S. 48, 57-58 (1964).

I have reviewed the petition and documents in support. Based on the uncontroverted 

verified petition by Revenue Officer Lori L. Minjarez and the entire record, I make the 

following findings:

(1) The summons issued by Revenue Officer Lori L. Minjarez on January 22, 2014, and 

served upon Respondent, on January 22, 2014, seeking testimony and production of documents 

and records in respondent’s possession, was issued in good faith and for a legitimate purpose 

under I.R.C. § 7602, that is, to secure information needed to collect assessed Form 940 Employer 

Annual Federal Unemployment Tax for calendar periods ending December 31, 2004, and December 31, 

2012; Form 941 Employer’s Federal Quarterly Tax for the quarterly periods ending June 30, 2004, 

June 30, 2005, September 30, 2005, December 31, 2005, March 31, 2006, June 30, 2006, September 30, 

2006, December 31, 2006, June 30, 2007, September 30, 2007, March 31, 2008, March 31, 2009, 

June 30, 2009, September 30, 2009, December 31, 2009, March 31, 2010, June 30, 2010, June 30, 2012 

and September 30, 2012; and Form CIVPEN for the calendar periods ending December 31, 2005, 

Case 1:15-cv-00475-LJO-MJS Document 9 Filed 07/02/15 Page 2 of 4
[proposed] MAGISTRATE JUDGE’S FINDINGS AND RECOMMENDATIONS AND 3

ORDER RE: I.R.S. SUMMONS ENFORCEMENT

1

2

3

4

5

6

7

8

9

10

11

12

13

14

15

16

17

18

19

20

21

22

23

24

25

26

27

28

30

December 31, 2006, December 31, 2008, and December 31, 2010, all relating to respondent’s sole 

proprietor law practice.

(2) The information sought is relevant to that purpose.

(3) The information sought is not already in the possession of the Internal Revenue 

Service.

(4) The administrative steps required by the Internal Revenue Code have been followed.

(5) There is no evidence of referral of this case by the Internal Revenue Service to the 

Department of Justice for criminal prosecution.

(6) The verified petition and its exhibits made a prima facie showing of satisfaction of 

the requirements of United States v. Powell, 379 U.S. 48, 57-58 (1964).

(7) The burden shifted to respondent, Glenn R. Wilson, to rebut that prima facie

showing.

(8) Respondent’s specially-appearing counsel presented no argument or evidence to 

rebut the prima facie showing.

I therefore recommend that the IRS summons served upon Respondent, be enforced; and 

that Respondent be ordered to appear at the I.R.S. offices at 2525 Capitol Street, Suite 205, 

Fresno, California, before Revenue Officer (RO) Minjarez or her designated representative, on 

June 30, 2015, at 10:00 a.m., as agreed to by RO Minjarez and Respondent’s speciallyappearing Counsel Mark Coleman at the show cause hearing. RO Minjarez is to mail IRS Form 

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

immediately to Respondent. Respondent is to fill out the form and attach all documents 

requested therein, complete the form, sign it under penalty of perjury, and take it to the June 30

appearance at I.R.S. Should the June 30, 2015, appearance need to be continued or rescheduled, 

it should be set in writing for a later date by RO Minjarez. Respondent is to appear before RO 

Minjarez or her 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. I further 

recommend that if it enforces the summons, the Court retain jurisdiction to enforce its order by 

Case 1:15-cv-00475-LJO-MJS Document 9 Filed 07/02/15 Page 3 of 4
[proposed] MAGISTRATE JUDGE’S FINDINGS AND RECOMMENDATIONS AND 4

ORDER RE: I.R.S. SUMMONS ENFORCEMENT

1

2

3

4

5

6

7

8

9

10

11

12

13

14

15

16

17

18

19

20

21

22

23

24

25

26

27

28

30

its contempt power.

These findings and recommendations are submitted to the United States District Judge 

assigned to the case, under 28 U.S.C. § 636(b)(1)(B) and (C) and Rule 304 of the Local Rules of 

the United States District Court for the Eastern District of California. Within fourteen (14) days 

after being served with these findings and recommendations, any party may file written 

objections with the court and serve a copy on all parties. Such a document should be titled 

"Objections to Magistrate Judge's Findings and Recommendations." Any reply to the objections 

shall be served and filed within fourteen (14) days after service of the objections. The District 

Judge will then review these findings and recommendations pursuant to 28 U.S.C. § 636(b)(1). 

The parties are advised that failure to file objections within the specified time may waive the 

right to appeal the District Court's order. Martinez v. Ylst, 951 F.2d 1153 (9th Cir. 1991).

THE CLERK SHALL SERVE this and further orders by mail to Glenn R. Wilson at his 

business located at 2141 Tuolumne Street, Suite B, Fresno, California 93721-1235.

IT IS SO ORDERED.

Dated: July 1, 2015 /s/Michael J. Seng 

UNITED STATES MAGISTRATE JUDGE

Case 1:15-cv-00475-LJO-MJS Document 9 Filed 07/02/15 Page 4 of 4