Source: s3://data.kl3m.ai/documents/govinfo/USCOURTS/USCOURTS-caed-1_14-cv-01107/USCOURTS-caed-1_14-cv-01107-2/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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THE UNITED STATES DISTRICT COURT FOR THE 

EASTERN DISTRICT OF CALIFORNIA 

UNITED STATES OF AMERICA, ) 

 ) 

 Petitioner, ) 

 ) 

 v. ) 

 ) 

JEFFREY D. BOHN, ) 

 ) 

 Respondent. ) 

 ) 

_______________________________________)

Case No. 1:14-cv-1107-KJM-GSA 

ORDER ENFORCING IRS 

SUMMONS

Taxpayer: JEFFREY D. BOHN 

On October 31, 2014, Magistrate Judge Gary S. Austin issued Findings and 

Recommendations regarding the United States’ Petition to Enforce I.R.S. Summons. Docs. 1, 

11. The Magistrate Judge found that the requirements for enforcing the summons had been 

satisfied and recommended that the summons be enforced. Doc. 11. On November 3, 2014 the 

Findings and Recommendations were filed on the docket and served on Respondent Jeffrey D. 

Bohn (“Respondent”) by U.S. Mail. The Findings and Recommendations contained notice that 

any objections to the Findings and Recommendations were to be filed within fourteen (14) days 

after service of the order. No objections were filed. 

Case 1:14-cv-01107-KJM-GSA Document 14 Filed 01/08/15 Page 1 of 2
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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 reviewed the file, the Court concludes that the Magistrate 

Judge’s Findings and Recommendations are supported by the record and proper analysis.

Accordingly, IT IS HEREBY ORDERED that: 

1. The Magistrate Judge’s Findings and Recommendations Regarding I.R.S. 

Summons Enforcement, filed on November 3, 2014, are ADOPTED IN FULL. 

2. The IRS Summons issued by Revenue Officer Moses on May 15, 2014 seeking 

testimony and production of documents and records in Respondent’s possession 

IS ENFORCED. 

3. The Respondent, Jeffrey D. Bohn, IS ORDERED to appear before IRS Revenue 

Officer Evan Moses, or his designee, at the offices of the Internal Revenue 

Service located at 2525 Capitol St., Suite 205, Fresno, CA, 93721 on the twentyfirst (21st) day after the date of issuance of this order, or at a later date to be set in 

writing by Revenue Office Moses, then and there to be sworn, to give testimony, 

and to produce for examining and copying the books, checks, records, papers and 

other data demanded by the summons, the examination to continue from day to 

day until completed.

4. The Court shall retain jurisdiction to enforce this Order by its contempt power. 

5. The Clerk of the Court is directed to serve this Order by mail to Jeffrey D. Bohn 

at 957 N. Citadel Ave., Clovis, California, 93611. 

DATED: January 6, 2015. 

UNITED STATES DISTRICT JUDGE 

Case 1:14-cv-01107-KJM-GSA Document 14 Filed 01/08/15 Page 2 of 2