Document ID: s3://data.kl3m.ai/documents/govinfo/USCOURTS/USCOURTS-caed-2_06-mc-00004/USCOURTS-caed-2_06-mc-00004-2/pdf.json

Parties Involved:
William Ryder
Plaintiff
Allen S. Turner
Defendant
United States of America
Plaintiff

Document Text:

1

McGREGOR W. SCOTT

United States Attorney

YOSHINORI H. T. HIMEL

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

WILLIAM RYDER, Revenue Agent, Internal

Revenue Service,

Petitioners,

v.

ALLEN S. TURNER,

Respondent.

2:06-mc-00004-FCD-PAN (JFM)

ORDER ADOPTING MAGISTRATE

JUDGE’S FINDINGS AND

RECOMMENDATIONS AND

ENFORCING I.R.S. SUMMONS

Taxpayer: Allen S. Turner

The United States and Revenue Officer William Ryder here petition for enforcement of

an IRS summons. The matter was placed before the duty United States Magistrate Judge

under 28 U.S.C. § 636 et seq. and Local Rule 73-302. On February 2, 2006, Judge Nowinski

issued an Order to Show Cause, ordering the respondent, Allen S. Turner, to show cause why

the IRS summons issued to him on January 27, 2005, should not be enforced. The petition

and order to show cause were duly served on the respondent. Respondent filed no opposition

to enforcement in conformity with paragraph 6 on page 2 of the Order to Show Cause. Judge

Moulds presided at the hearing on April 13, 2006, with all parties present. On April 19, 2006,

Judge Moulds filed Findings and Recommendations, finding that the requirements for

summons enforcement had been satisfied and recommending that the summonses be enforced. 

Case 2:06-mc-00004-FCD-PAN Document 15 Filed 05/16/06 Page 1 of 2
Neither side filed Objections to Magistrate Judge's Findings and Recommendations in

conformity with the final paragraph thereof.

I have reviewed the entire record de novo under 28 U.S.C. § 636(b)(1)(C) and Local

Rule 72-304, and am satisfied that the Magistrate Judge's findings and recommendations are

supported by the record and by proper analysis, and that the requested and unopposed

summons enforcement should be granted. Accordingly, it is hereby ORDERED as follows:

1. The Magistrate Judge's Findings and Recommendations Re: I.R.S. Summons

Enforcement, filed April 19, 2006, are ADOPTED IN FULL.

2. The summons issued to respondent, Allen S. Turner, is ENFORCED.

3. Respondent, Allen S. Turner, is ORDERED to appear at I.R.S. offices at 4330 Watt

Avenue, Sacramento, California, 95821, before Revenue Officer William Ryder or his

designated representative, on Thursday, May 18, 2006, at 11:00 a.m. or at an alternate time

and date to be set by Revenue Officer Ryder, 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.

It is SO ORDERED.

DATED: May 15, 2006 /s/ Frank C. Damrell Jr. 

UNITED STATES DISTRICT JUDGE

Case 2:06-mc-00004-FCD-PAN Document 15 Filed 05/16/06 Page 2 of 2