Document ID: s3://data.kl3m.ai/documents/govinfo/USCOURTS/USCOURTS-caed-2_07-mc-00004/USCOURTS-caed-2_07-mc-00004-2/pdf.json

Parties Involved:
Mehran Alizadeh
Respondent
Dean Prodromos
Petitioner
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

 UNITED STATES OF AMERICA and R.O. DEAN PRODROMOS

IN THE UNITED STATES DISTRICT COURT FOR THE

EASTERN DISTRICT OF CALIFORNIA

UNITED STATES OF AMERICA and

DEAN PRODROMOS, Revenue Officer,

Internal Revenue Service

Petitioners,

v.

MEHRAN ALIZADEH

Respondent.

2:07-mc-00003-FCD-KJM

ORDER ADOPTING MAGISTRATE

JUDGE’S FINDINGS AND

RECOMMENDATIONS AND

ENFORCING I.R.S. SUMMONSES

Taxpayer: PACIFIC DINING, INC.

UNITED STATES OF AMERICA and

DEAN PRODROMOS, Revenue Officer,

Internal Revenue Service

Petitioners,

v.

MEHRAN ALIZADEH

Respondent.

2:07-mc-00004-FCD-KJM

Taxpayer: CAPITAL CITY 

 RESTAURANTS, INC.

The United States and Revenue Officer Dean Prodromos here petition for enforcement

of two I.R.S. summonses. The matter was placed before United States Magistrate Judge

Kimberly J. Mueller under 28 U.S.C. § 636 et seq. and Local Rule 73-302. On January 23,

2007, Judge Mueller issued an Order to Show Cause, ordering the respondent, Mehran

Case 2:07-mc-00004-FCD-KJM Document 13 Filed 04/27/07 Page 1 of 2
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Alizadeh, to show cause why the I.R.S. summonses issued to him on July 21, 2006, should

not be enforced. The petition and order to show cause were duly served on the respondent. 

Respondent did not file an opposition to enforcement under paragraph 6 on page 2 of the

Order to Show Cause. 

Judge Mueller presided at the show-cause hearing on March 14, 2007, with all parties

present. On March 30, 2007, Judge Mueller filed Findings and Recommendations, finding

that the requirements for summons enforcement had been satisfied and recommending that the

summonses be enforced. Neither side filed objections to Magistrate Judge's findings and

recommendations.

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

Rule 72-304. I 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 March 30, 2007, are ADOPTED IN FULL.

2. The I.R.S. summonses issued to respondent, Mehran Alizadeh, are ENFORCED.

3. Respondent, Mehran Alizadeh, is ORDERED to appear at the I.R.S. offices at 4330

Watt Avenue, Sacramento, California, 95821, before Revenue Officer Dean Prodromos or his

designated representative, within 21 days of the issuance of this order, or at an alternate time

and date to be set by Revenue Officer Prodromos, 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: April 26, 2007

Case 2:07-mc-00004-FCD-KJM Document 13 Filed 04/27/07 Page 2 of 2