Source: s3://data.kl3m.ai/documents/govinfo/USCOURTS/USCOURTS-casd-3_08-cv-00738/USCOURTS-casd-3_08-cv-00738-0/pdf.json

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

---

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

IN THE UNITED STATES DISTRICT COURT

FOR THE SOUTHERN DISTRICT OF CALIFORNIA

UNITED STATES OF AMERICA

Petitioner,

v.

ELIZABETH GARCIA; and

JOSE GARCIA

 Respondents.

Civil No. 08-cv-738-IEG-LSP

ORDER ENFORCING

IRS SUMMONSES

Before the Court is the United States’ petition to enforce IRS summonses served upon

Respondents Elizabeth Garcia and Jose Garcia. This matter came on for show cause hearing on

June 16, 2008. Lauren Castaldi appeared on behalf of Petitioner. Respondents Elizabeth Garcia

and Jose Garcia appeared at the hearing and did not object to the enforcement of the summonses. 

Upon review of the petition and the Declaration of Revenue Officer Stephen Silverman,

including the exhibits attached thereto, and upon the arguments of counsel, the Court makes the

following findings:

Case 3:08-cv-00738-IEG-LSP Document 7 Filed 06/17/08 Page 1 of 2
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 - 2 -

 1. The summonses issued by the IRS to Respondents Elizabeth Garcia and Jose Garcia on

June 20, 2007 are valid and meet each of the requirements as set forth in United States v. Powell,

379 U.S. 48 (1964); and

2. Respondents Elizabeth Garcia and Jose Garcia did not object to the enforcement of the

summonses, nor did they demonstrate any valid, non-frivolous reason that the summonses should

not be enforced.

Therefore, based upon these findings and for good cause shown, it is hereby:

ORDERED that the United States’ petition to enforce the IRS summonses served upon

Respondents Elizabeth Garcia and Jose Garcia is GRANTED.

It is further ORDERED that Respondents Elizabeth Garcia and Jose Garcia are directed to

appear before IRS Revenue Officer Stephen Silverman, or his designee, at the offices of the

Internal Revenue Service located at 880 Front Street, San Diego, CA, 92101, and to produce the

documents and records and give the testimony as directed in the summonses within 30 days of

this order.

Respondents Elizabeth Garcia and Jose Garcia are hereby notified that failure to comply

with this Order may subject them to sanctions for contempt of Court.

IT IS SO ORDERED.

DATED: June 17, 2008

IRMA E. GONZALEZ, Chief Judge

United States District Court

Case 3:08-cv-00738-IEG-LSP Document 7 Filed 06/17/08 Page 2 of 2