Source: s3://data.kl3m.ai/documents/govinfo/USCOURTS/USCOURTS-caed-1_15-cv-00427/USCOURTS-caed-1_15-cv-00427-0/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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26 1

UNITED STATES DISTRICT COURT

FOR THE EASTERN DISTRICT OF CALIFORNIA

UNITED STATES OF AMERICA,

 Petitioner, 

 v. 

HERLIN TORRES, JR., 

 Respondents.

OLD CASE NO: 1:15-cv-00427 AWI SKO

NEW CASE NO: 1:15-cv-00427 LJO MJS

ORDER RELATING AND REASSIGNING 

CASE 

Review of the above-captioned action reveals that it is related under Eastern District of 

California Local Rule 123 to United States of America v. Olma Torres, Case No. 1:15-cv-00425-LJOMJS. The actions involve the same or similar parties, properties, claims, events and/or questions of 

fact or law. Accordingly, assignment of the actions to the same district judge and magistrate judge will 

promote convenience, efficiency and economy for the Court and parties. An order relating cases under 

this Court’s Local Rule 123 merely assigns them to the same district judge, and no consolidation of 

cases is effected.

On the basis of good cause, the above-captioned action is reassigned to U.S. District Judge 

Lawrence J. O'Neill and U.S. Magistrate Judge Michael J. Seng, with new Case No. 1:15-cv-00427 

LJO MJS to reflect these reassignments. 

IT IS SO ORDERED.

Dated: March 23, 2015 /s/ Lawrence J. O’Neill 

UNITED STATES DISTRICT JUDGE

Case 1:15-cv-00427-LJO-MJS Document 4 Filed 03/23/15 Page 1 of 1