Source: s3://data.kl3m.ai/documents/govinfo/USCOURTS/USCOURTS-caed-1_15-cv-00418/USCOURTS-caed-1_15-cv-00418-6/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,

Petitioner,

v.

JAMES W. WITT,

Respondent.

Case No. 1:15-cv-00418-LJO-SAB

ORDER DENYING MOTION TO STAY 

PROCEEDINGS PENDING APPEAL

ECF NO. 20

On August 27, 2015, Respondent James W. Witt (“Respondent”) filed a motion to stay 

the proceedings in this action pending resolution of Respondent’s appeal. (ECF No. 20.) This is 

a subpoena compliance action filed by Petitioner United States of America to enforce an IRS 

summons. The Court granted the petition to enforce the IRS summons on July 6, 2015. (ECF 

No. 11.) Respondent appealed this Court’s order granting the petition on August 27, 2015. 

(ECF No. 19.)

Respondent’s motion fails to cite any statute or provision of law authorizing a stay of 

proceedings in these circumstances. While Federal Rule of Civil Procedure 62(d) authorizes an 

appellant to obtain a stay by supersedeas bond in circumstances involving an appeal of a 

monetary judgment, the Ninth Circuit has held that Rule 62(d) does not apply in subpoena 

enforcement proceedings. N.L.R.B. v. Westphal, 859 F.2d 818, 819 (9th Cir. 1988). Moreover, 

Respondent’s one page motion does not set forth any facts warranting a stay.

Case 1:15-cv-00418-LJO-SAB Document 23 Filed 09/01/15 Page 1 of 2
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Accordingly, IT IS HEREBY ORDERED that Respondent’s motion to stay these 

proceedings pending the resolution of Respondent’s appeal is DENIED.

IT IS SO ORDERED.

Dated: September 1, 2015 /s/ Lawrence J. O’Neill 

UNITED STATES DISTRICT JUDGE

Case 1:15-cv-00418-LJO-SAB Document 23 Filed 09/01/15 Page 2 of 2