Document ID: s3://data.kl3m.ai/documents/govinfo/USCOURTS/USCOURTS-caed-1_14-cv-00261/USCOURTS-caed-1_14-cv-00261-1/pdf.json

Parties Involved:
Michael A. Gamboa
Respondent
United States of America
Petitioner

Document Text:

Magistrate Judge’s 1 Findings and Recommendations Re: 

I.R.S. Summons Enforcement; Order

1

2

3

4

5

6

7

8

9

10

11

12

13

14

15

16

17

18

19

20

21

22

23

24

25

26

27

28

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.

MICHAEL A. GAMBOA, 

Respondent.

1:14-cv-00261-AWI-MJS

MAGISTRATE JUDGE'S FINDINGS AND 

RECOMMENDATIONS RE: I.R.S. 

SUMMONS ENFORCEMENT; ORDER

Taxpayer:

MICHAEL A. GAMBOA

This matter came before Magistrate Judge Michael J. Seng on May 9, 2014, under the 

Order to Show Cause filed March 4, 2014. The order, with the verified petition filed February 

25, 2014, and its supporting memorandum, was personally served upon the respondent, Michael 

A. Gamboa, on March 21, 2014. Respondent did not file written opposition or non-opposition 

to the verified petition as provided for in the Order to Show Cause. Yoshinori H. T. Himel, 

Assistant United States Attorney, appeared on behalf of Petitioner, and investigating Revenue 

Officer Michael J. Papasergia also was present. Respondent did not appear at the scheduled 

hearing, even though it started approximately 17 minutes later than scheduled. 

The Verified Petition to Enforce IRS Summons initiating this proceeding seeks to enforce 

an administrative summons (Exhibit A to the petition) issued June 17, 2013. The summons is 

Case 1:14-cv-00261-AWI-MJS Document 8 Filed 05/20/14 Page 1 of 3
Magistrate Judge’s 2 Findings and Recommendations Re: 

I.R.S. Summons Enforcement; Order

1

2

3

4

5

6

7

8

9

10

11

12

13

14

15

16

17

18

19

20

21

22

23

24

25

26

27

28

part of an investigation of the respondent to secure information needed to collect assessed 

federal income taxes for the year ending December 31, 2001. 

Subject matter jurisdiction is invoked under 28 U.S.C. §§ 1340 and 1345, and is found to 

be proper. I.R.C. §§ 7402(b) and 7604(a) (26 U.S.C.) authorize the government to bring the 

action. The Order to Show Cause shifted to respondent the burden of rebutting any of the four 

requirements of United States v. Powell, 379 U.S. 48, 57-58 (1964).

I have reviewed the petition and documents in support. Based on the uncontroverted 

verified petition by Revenue Officer Kathy Ruiz and the entire record, I make the following 

findings:

(1) The summons issued by Revenue Officer Kathy Ruiz on June 17, 2013, and served 

upon respondent, Michael A. Gamboa, on June 17, 2013, seeking testimony and production of 

documents and records in respondent’s possession, was issued in good faith and for a legitimate 

purpose under I.R.C. § 7602, that is, to secure information needed to collect assessed federal 

income taxes for the year ending December 31, 2001.

(2) The information sought is relevant to that purpose.

(3) The information sought is not already in the possession of the Internal Revenue 

Service.

(4) The administrative steps required by the Internal Revenue Code have been followed.

(5) There is no evidence of referral of this case by the Internal Revenue Service to the 

Department of Justice for criminal prosecution.

(6) The verified petition and its exhibits made a prima facie showing of satisfaction of the 

requirements of United States v. Powell, 379 U.S. 48, 57-58 (1964).

(7) The burden shifted to respondent, Michael A. Gamboa, to rebut that prima facie 

showing.

(8) Respondent presented no argument or evidence to rebut the prima facie showing.

(9) Petitioner shall be entitled to costs of personal service in this matter.

I therefore recommend that the IRS summons served upon Respondent, Michael A. 

Gamboa, be enforced, and that Respondent be ordered to appear at the I.R.S. offices at 4825 

Case 1:14-cv-00261-AWI-MJS Document 8 Filed 05/20/14 Page 2 of 3
Magistrate Judge’s 3 Findings and Recommendations Re: 

I.R.S. Summons Enforcement; Order

1

2

3

4

5

6

7

8

9

10

11

12

13

14

15

16

17

18

19

20

21

22

23

24

25

26

27

28

Coffee Road, Bakersfield, California 93308, before Revenue Officer Papasergia or his 

designated representative, on the twenty-first (21st) day after the filing date of the District 

Judge’s summons enforcement order, or at a later date to be set in writing by Revenue Officer 

Papasergia, 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. I further recommend that if it 

enforces the summons, the Court allow costs of personal service and retain jurisdiction to 

enforce its order by its contempt power.

These findings and recommendations are submitted to the United States District Judge 

assigned to the case, under 28 U.S.C. § 636(b)(1)(B) and (C) and Rule 72-304 of the Local 

Rules of the United States District Court for the Eastern District of California. Within ten (10) 

days after being served with these findings and recommendations, any party may file written 

objections with the court and serve a copy on all parties. Such a document should be titled 

"Objections to Magistrate Judge's Findings and Recommendations." Any reply to the objections 

shall be served and filed within ten (10) days after service of the objections. The District Judge 

will then review these findings and recommendations pursuant to 28 U.S.C. § 636(b)(1). The 

parties are advised that failure to file objections within the specified time may waive the right to 

appeal the District Court's order. Martinez v. Ylst, 951 F.2d 1153 (9th Cir. 1991).

THE CLERK SHALL SERVE this and further orders by mail to Michael A. Gamboa, 

555 Acacia Avenue, Shafter, California 93263.

IT IS SO ORDERED.

Dated: May 20, 2014 /s/Michael J. Seng 

UNITED STATES MAGISTRATE JUDGE

Case 1:14-cv-00261-AWI-MJS Document 8 Filed 05/20/14 Page 3 of 3