Document ID: s3://data.kl3m.ai/documents/govinfo/USCOURTS/USCOURTS-caed-2_07-mc-00069/USCOURTS-caed-2_07-mc-00069-1/pdf.json

Parties Involved:
Charles Duff
Petitioner
David Tam
Respondent
United States of America
Petitioner

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McGREGOR W. SCOTT

United States Attorney

YOSHINORI H. T. HIMEL #66194

Assistant U. S. Attorney

501 I Street, Suite 10-100

Sacramento, California 95814

Telephone: (916) 554-2760

Attorneys for Petitioners

IN THE UNITED STATES DISTRICT COURT FOR THE

EASTERN DISTRICT OF CALIFORNIA

UNITED STATES OF AMERICA, and

CHARLES DUFF, Revenue Officer,

Internal Revenue Service,

Petitioners,

v.

DAVID TAM and TAM FRESH CUT

PAK, INC., 

Respondent.

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2:07-mc-00069-LEW-KJM

STIPULATION AND ORDERS RE:

MAGISTRATE JUDGE

JURISDICTION, AND TAX

SUMMONS ENFORCEMENT

Taxpayers: 

DAVID TAM and TAM FRESH CUT

PAK, INC. (formerly known as TAM

FOODS, INC.)

Petitioners, through their undersigned counsel of record, and DAVID TAM,

Respondent, hereby stipulate, subject to the approval of the District Judge and the Magistrate

Judge, as follows:

1. In accordance with the provisions of Title 28 U.S.C. Section 636(c), Petitioners, the

UNITED STATES OF AMERICA and Revenue Officer CHARLES DUFF, consent to have a

United States Magistrate Judge conduct any and all further proceedings in this case, including

trial and the entry of final judgment.

2. In accordance with the provisions of Title 28 U.S.C. Section 636(c), Respondent,

DAVID TAM, on behalf of himself and TAM FRESH CUT PAK, INC., consents to have a

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United States Magistrate Judge conduct any and all further proceedings in this case, including

trial and the entry of final judgment.

3. The two IRS summonses in suit shall be ENFORCED.

4. DAVID TAM, Respondent, shall appear at 4330 Watt Avenue, Sacramento, CA

95821, before Revenue Officer Charles Duff, or his designated representative, on October 15,

2007, at 10:00 a.m., 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

summonses, the examination to continue from day to day until completed.

Dated: September 19, 2007 McGREGOR W. SCOTT

United States Attorney

By: /s/ Y. H. T. Himel 

YOSHINORI H. T. HIMEL

Assistant U. S. Attorney

Dated: September 19, 2007 DAVID TAM and TAM FRESH

CUT PAK, INC.

By: /s/ David Tam 

DAVID TAM

ORDER OF REFERENCE TO MAGISTRATE JUDGE

Each of the parties in the above-captioned case has filed a consent to proceed before a

United States Magistrate Judge. See 28 U.S.C. § 636(c). According to E.D. Cal. LR 73-305,

both the district judge assigned to the case and the magistrate judge must approve the

reference to the magistrate judge.

The undersigned has reviewed the file herein and orders that, subject to acceptance of

the magistrate judge as provided below, the above-captioned case be reassigned and referred

to the magistrate judge for all further proceedings and entry of final judgment.

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IT IS HEREBY ORDERED that any hearing dates currently set before Judge Lew are

VACATED.

IT IS FURTHER ORDERED that the Clerk of the Court reassign this case to The

Honorable KIMBERLY J. MUELLER. The parties shall please take note that all documents

hereafter filed with the Clerk of the Court shall bear case No. 2:07-mc-00069-KJM.

DATED: September 19 , 2007 

HONORABLE RONALD S. W. LEW

Senior, U.S. District Court Judge

ORDER ACCEPTING REFERENCE

Having also reviewed the file, I accept reference of this case for all further proceedings

and entry of final judgment.

DATED: September 20, 2007.

ORDER APPROVING STIPULATION AND ENFORCING IRS SUMMONSES

It is hereby ORDERED as follows:

1. The stipulation is APPROVED.

2. The two IRS summonses in suit are ENFORCED.

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3. Respondent, DAVID TAM, shall appear at 4330 Watt Avenue, Sacramento, CA

95821, before Revenue Officer Charles Duff, or his designated representative, on October 15,

2007, at 10:00 a.m., 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

summonses, the examination to continue from day to day until completed.

4. Respondent, DAVID TAM, shall no longer be obligated to appear as in paragraph

3, above, if Petitioners have filed with the Court a notice of compliance with this summons

enforcement order.

It is SO ORDERED.

DATED: September 20, 2007.

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