Source: s3://data.kl3m.ai/documents/govinfo/USCOURTS/USCOURTS-cand-3_07-cv-01467/USCOURTS-cand-3_07-cv-01467-4/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

For the Northern District of California

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UNITED STATES DISTRICT COURT

NORTHERN DISTRICT OF CALIFORNIA

UNITED STATES OF AMERICA,

Petitioner(s)

v.

RAMON LAGUARDIN, GENERAL

PARTNER,

Respondent(s).

____________________________________/

Case No. C07-01467 JCS

ORDER TO APPEAR ON DECEMBER 5,

2007, TO ENFORCE IRS SUMMONS

AND FURTHER ORDER TO SHOW

CAUSE

On November 2, 2007, a Further Contempt Hearing Re: Enforcement of IRS Summons was

held. Tom Moore and Gurpreet Bali appeared for Plaintiff. Ramon Laguardia appeared pro se.

At the contempt hearing, Ramon Laguardia (the “Respondent”) stated that he has not

provided the testimony or produced the documents ordered by the Court in the Order Enforcing

Summons. The Court previously found that the Respondent was in contempt of this Court’s Order

for failure to comply with the summons by providing the government with testimony or the

summoned records. He has not expunged that contempt. Therefore, 

IT IS HEREBY ORDERED that Respondent Ramon Laguardia shall appear at 450 Golden

Gate Avenue, 9th Floor, at the United States Attorneys Office, on December 5, 2007, at 9:30 a.m.,

to comply with the IRS Summons.

IT IS HEREBY FURTHER ORDERED that the Respondent is in contempt of this Court’s

Order Enforcing Summons. The fine of $500 per day, which began on September 14, 2007, will

continue until the date he complies with the Order Enforcing Summons. 

IT IS HEREBY FURTHER ORDERED that if Respondent complies with the Order

 Enforcing Summons, on December 5, 2007, he will be purged of the $500 per day fine that might 

Case 3:07-cv-01467-JCS Document 27 Filed 11/07/07 Page 1 of 2
United States District Court

For the Northern District of California

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have accrued against him for his failure to comply with the Order Enforcing Summons.

IT IS HEREBY FURTHER ORDERED that if by December 6, 2007, Respondent Ramon

Laguardia has failed to comply with the Order Enforcing Summons, he is ORDERED to appear, in

person, on December 7, 2007, at 9:30 a.m., before Magistrate Judge Joseph C. Spero, at 450

Golden Gate Avenue, Courtroom A, 15th Floor, San Francisco, California, and then and there show

cause why he should not be imprisoned until he complies with the Court’s Order Enforcing

Summons.

IT IS SO ORDERED.

Dated: November 6, 2007

_______________________________

JOSEPH C. SPERO

United States Magistrate Judge

Case 3:07-cv-01467-JCS Document 27 Filed 11/07/07 Page 2 of 2