Source: s3://data.kl3m.ai/documents/govinfo/USCOURTS/USCOURTS-caed-1_07-cv-01274/USCOURTS-caed-1_07-cv-01274-4/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

EASTERN DISTRICT OF CALIFORNIA

UNITED STATES OF AMERICA, )

et al., )

)

Petitioners, )

)

v. )

)

BERNADETTE LAUBLY, )

)

Respondent. )

 )

1:07-cv-01274-LJO-SMS

ORDER ADOPTING FINDINGS AND

RECOMMENDATION (Doc. 18)

ORDER GRANTING PETITION TO

ENFORCE IRS SUMMONS (Doc. 1)

ORDER DIRECTING RESPONDENT TO

PERSONALLY APPEAR IN OBEDIENCE

TO IRS SUMMONS

Petitioners proceed with a civil action in this Court.

The matter has been referred to the Magistrate Judge pursuant to 28

U.S.C. § 636(b) and Local Rules 72-302(c)(9) and 72-303.

On December 7, 2007, the Magistrate Judge filed Findings and a

Recommendation that Petitioners' petition to enforce the IRS summons

be GRANTED, and Respondent be ORDERED to appear in obedience to the

summons. These Findings and Recommendation were served on all

parties and contained notice that any objections were to be filed

within thirty (30) days from the date of service of that order. To

date, the parties have not filed objections to the Findings and

Recommendation.

Case 1:07-cv-01274-LJO -SMS Document 20 Filed 01/23/08 Page 1 of 2
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Therefore, in accordance with the provisions of 28 U.S.C.

§ 636 (b)(1)(C), this Court has conducted a de novo review of the

case. Having carefully reviewed the entire file, the Court concludes

that the Magistrate Judge's Findings and Recommendation are supported

by the record and proper analysis.

Accordingly, IT IS HEREBY ORDERED that:

1. The Findings and Recommendation, filed December 7, 2007, are

ADOPTED IN FULL; 

2. Petitioners’ petition to enforce the IRS summons, filed

September 4, 2007, is GRANTED; and,

3. Respondent personally appear in obedience to the IRS

summons on February 21, 2008, at 10:00 a.m., at the IRS office

located at 5104 N. Blythe Avenue, Fresno, CA.

IT IS SO ORDERED.

Dated: January 23, 2008 /s/ Lawrence J. O'Neill 

66h44d UNITED STATES DISTRICT JUDGE

Case 1:07-cv-01274-LJO -SMS Document 20 Filed 01/23/08 Page 2 of 2