Document ID: s3://data.kl3m.ai/documents/govinfo/USCOURTS/USCOURTS-caed-1_14-cv-00326/USCOURTS-caed-1_14-cv-00326-2/pdf.json

Parties Involved:
Richard Rodriguez
Respondent
United States of America
Petitioner

Document Text:

1 ORDER ADOPTING FINDINGS AND RECOMMENDATIONS

AND ENFORCING I.R.S. SUMMONS

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BENJAMIN B. WAGNER

United States Attorney

YOSHINORI H. T. HIMEL #66194

Assistant United States Attorney

Eastern District of California

501 I Street, Suite 10-100

Sacramento, CA 95814-2322

Telephone: (916) 554-2760

Facsimile: (916) 554-2900

email: yoshinori.himel@usdoj.gov

Attorneys for Petitioner United States of America

IN THE UNITED STATES DISTRICT COURT

EASTERN DISTRICT OF CALIFORNIA

UNITED STATES OF AMERICA,

Petitioner,

v.

RICHARD RODRIGUEZ, 

Respondent.

1:14-cv-00326-LJO-GSA

ORDER ADOPTING FINDINGS AND 

RECOMMENDATIONS AND ENFORCING 

I.R.S. SUMMONS 

(Doc. 8)

The United States petitions for enforcement of an I.R.S. summons issued May 28, 2013, 

as part of an investigation of the respondent to secure information needed to collect Form 1040 

assessed federal income taxes for the tax year ending December 31, 2007, and civil penalties for 

the quarterly employment tax periods ending June 30, 2008, September 30, 2008, December 31, 

2008, March 31, 2009, June 30, 2009, September 30, 2009, December 31, 2009, March 31, 

2010, June 30, 2010, September 30, 2010, December 31, 2010, March 31, 2011, June 30, 2011, 

and September 30, 2011. The matter was referred to United States Magistrate Judge Gary S. 

Austin pursuant to U.S.C. § 636, et seq. and Local Rule 72-302. 

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2 ORDER ADOPTING FINDINGS AND RECOMMENDATIONS

AND ENFORCING I.R.S. SUMMONS

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On May 9, 2014, the Magistrate Judge ordered Respondent to show cause why the I.R.S. 

summons issued to him May 28, 2013, should not be enforced. The Petitioner served 

Respondent with the Verified Petition, Points and Authorities, and a certified copy of the Order 

to Show Cause, in Conformity with Fed. R. Civ. P. 4. Respondent neither filed an opposition to 

the enforcement under paragraph 7 of the order to show cause nor appeared at the May 9, 2014, 

hearing before the Magistrate Judge. On June 3, 2014, the Magistrate Judge filed Findings and 

Recommendations, finding that the summons enforcement requirements had been satisfied and 

recommending enforcement of the summons. The Clerk of Court served Respondent by mail 

with the Findings and Recommendations on June 3, 2014.

The Findings and Recommendations provided 14 days for the filing of objections. 

Neither party filed objections.

In accordance with 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 finds the Findings and 

Recommendations to be supported by the record and proper analysis, and determines that the 

summons enforcement is properly granted.

Accordingly, the Court hereby ORDERS:

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

Enforcement, filed June 3, 2014, hereby are ADOPTED IN FULL.

2. The I.R.S. summons issued to Respondent is hereby ENFORCED.

3. Respondent Richard Rodriguez is ORDERED to appear before investigating 

Revenue Officer Lorena Ramos, or her designated representative, at the I.R.S. offices at 2525 

Capitol Street, Suite 206, Fresno, California 93721, 21 days after the issuance of this order, or at 

a later date and time to be set in writing by Revenue Officer Lorena Ramos, 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. The District Court will retain jurisdiction to enforce its order by means of its 

contempt power.

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3 ORDER ADOPTING FINDINGS AND RECOMMENDATIONS

AND ENFORCING I.R.S. SUMMONS

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4. The Clerk of the Court is directed to serve this and future orders by mail to

Richard Rodriguez, 7233 W. Browning, Fresno, California 93723.

SO ORDERED

Dated: June 18, 2014

 /s/ Lawrence J. O’Neill

United States District Judge

Case 1:14-cv-00326-DAD-EPG Document 10 Filed 06/18/14 Page 3 of 3