Document ID: s3://data.kl3m.ai/documents/govinfo/USCOURTS/USCOURTS-caed-1_14-cv-01263/USCOURTS-caed-1_14-cv-01263-3/pdf.json

Parties Involved:
Eldo M. Klingenberg, Jr.
Respondent
United States of America
Petitioner

Document Text:

ORDER ADOPTING FINDINGS AND RECOMMENDATIONS AND 1

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.

ELDO M. KLINGENBERG, JR., 

Respondent.

1:14-cv-01263-LJO-BAM

ORDER ADOPTING MAGISTRATE 

JUDGE'S FINDINGS AND 

RECOMMENDATIONS AND ENFORCING 

I.R.S. SUMMONS

(Doc. 13)

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

2012, as part of its Revenue Officer's investigation of the respondent to secure information 

needed to collect assessed Form 1040 income taxes for tax years ending December 31, 1998, 

December 31, 1999, December 31, 2000, December 31, 2001, December 31, 2002, December 

31, 2003, December 31, 2007, and December 31, 2008. The matter was referred to United 

States Magistrate Judge Barbara A. McAuliffe pursuant to U.S.C. § 636, et seq., and Local Rule 

72-302.

On September 5, 2014, the Magistrate Judge ordered Respondent to show cause why the 

I.R.S. summons issued to him August 28, 2012, should not be enforced. The Petitioner served 

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

Case 1:14-cv-01263-LJO-BAM Document 15 Filed 11/10/14 Page 1 of 3
ORDER ADOPTING FINDINGS AND RECOMMENDATIONS AND 2

ENFORCING I.R.S. SUMMONS

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to Show Cause, in Conformity with Fed. R. Civ. P. 4. Respondent filed a document titled “No 

Objection,” to the enforcement under paragraph 7 of the order to show cause. He did not appear

at the October 10, 2014, hearing before the Magistrate Judge. On October 17, 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 October 17, 2014.

The Findings and Recommendations provided 10 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 October 17, 2014, hereby are ADOPTED IN FULL.

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

3. Respondent, Eldo M. Klingenberg, Jr., is ORDERED to file by mail with Revenue 

Officer Beedie at his I.R.S. offices at 4825 Coffee Road, Bakersfield, California 93308, an IRS 

Form 433-A ("Collection Information Statement for Wage Earners and Self-Employed 

Individuals"), completed and signed under penalty of perjury, with all required attachments, 21 

days after the filing date of this summons enforcement order.

4. Respondent is ORDERED to appear at the United States Attorney’s Offices at 123 

North San Francisco Street, Suite 410, Flagstaff, Arizona 86001, or at 4825 Coffee Road, 

Bakersfield, California, before Revenue Officer Beedie or his designated representative, on the 

thirty-fifth (35th) day after the filing date of the District Judge’s summons enforcement order, or 

on a later date to be set in writing by Revenue Officer Beedie, then and there to be sworn, to 

give testimony, and to produce for examining and copying any additional books, checks, 

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ORDER ADOPTING FINDINGS AND RECOMMENDATIONS AND 3

ENFORCING I.R.S. SUMMONS

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

to day until completed. 

5. This Court retains jurisdiction of the proceeding to enforce its orders by means of 

its contempt power.

6. THE CLERK SHALL SERVE this and further orders by mail to Eldo M. 

Klingenberg, Jr., P.O. Box 50695, Parks, AZ 86018.

SO ORDERED

Dated: November 7, 2014

 /s/ Lawrence J. O’Neill

United States District Judge

Case 1:14-cv-01263-LJO-BAM Document 15 Filed 11/10/14 Page 3 of 3