Document ID: s3://data.kl3m.ai/documents/govinfo/USCOURTS/USCOURTS-caed-2_05-mc-00044/USCOURTS-caed-2_05-mc-00044-1/pdf.json

Parties Involved:
Butte Community Bank
Counter Defendant
John D. Dillingham
In Re
Revenue Agent James Reno
Counter Claimant
United States Internal Revenue Service
Respondent
United States of America
Counter Claimant

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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 Federal Respondents and Cross-Petitioners, UNITED STATES OF AMERICA,

UNITED STATES INTERNAL REVENUE SERVICE, and Revenue Agent JAMES RENO

IN THE UNITED STATES DISTRICT COURT FOR THE

EASTERN DISTRICT OF CALIFORNIA

JOHN D. DILLINGHAM,

Petitioner,

v.

UNITED STATES INTERNAL REVENUE

SERVICE, Revenue Agent JAMES RENO,

and BUTTE COMMUNITY BANK,

Respondents;

UNITED STATES OF AMERICA and

Revenue Agent JAMES RENO,

Cross-Petitioners,

v.

BUTTE COMMUNITY BANK,

Cross-Respondent.

MISC. S-05-44-WBS/PAN-PS

ORDER ADOPTING MAGISTRATE

JUDGE'S FINDINGS AND

RECOMMENDATIONS,

DISMISSING PETITION TO QUASH

AND ENFORCING I.R.S. SUMMONS

Taxpayer: John D. Dillingham

John D. Dillingham sues the Internal Revenue Service ("IRS"), Revenue Agent James

Reno, and Butte Community Bank, seeking to quash an IRS administrative summons. The

United States of America and Revenue Agent Reno cross-petition for enforcement of the

summons. Magistrate Judge Peter A. Nowinski filed Findings and Recommendations on

April 25, 2005. On May 5, 2005, Mr. Dillingham filed timely objections seeking an indefinite

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continuance of these proceedings. The matter is before court the on the Magistrate Judge’s

Findings and Recommendations for final disposition.

The court has reviewed the entire record de novo under 28 U.S.C. § 636(b)(1)(C) and

Local Rule 72-304, and is satisfied that the Magistrate Judge's findings and recommendations

are supported by the record and by proper analysis; that the petition to quash should be

dismissed for lack of subject matter jurisdiction for failure to fulfill the statutory requisites for

petitions to quash, see I.R.C. § 7609(b)(2)(B); and that the requested summons enforcement

should be granted.

Accordingly, it is hereby ORDERED as follows:

1. Petitioner’s request for an indefinite continuance is DENIED.

2. The Magistrate Judge's Findings and Recommendations Re: Petitions to Quash IRS

Summonses, and Tax Summons Enforcement, filed April 25, 2005, are ADOPTED IN FULL.

3. The Petition to Quash Summons filed by petitioner John D. Dillingham is

DISMISSED for lack of subject matter jurisdiction.

4. The summons issued to cross-respondent, Butte Community Bank, is ENFORCED.

5. Cross-respondent, Butte Community Bank, is ORDERED to appear at 1395

Ridgewood Drive, #200, Chico, California, before Revenue Agent James P. Reno, or his

designated representative, within twenty-one days of the date of the filing of this order, or at

an alternate time and date to be set by Revenue Agent Reno, 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: June 29, 2005

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CERTIFICATE OF SERVICE BY MAIL

The undersigned hereby certifies that she is an employee in the Office of the United

States Attorney for the Eastern District of California and is a person of such age and

discretion to be competent to serve papers.

That on June 29, 2005, she served a copy of 

ORDER ADOPTING MAGISTRATE JUDGE'S FINDINGS

AND RECOMMENDATIONS, DISMISSING PETITION TO

QUASH AND ENFORCING I.R.S. SUMMONS

by placing said copy in a postpaid envelope, addressed to the person(s) hereinafter named, at

the place(s) and address(es) stated below, which is/are the last known address(es), and by

depositing said envelope and contents in the United States Mail at Sacramento, California.

Addressee(s):

Mr. John D. Dillingham

701 East Lassen Ave., #165

Chico, CA 95973

/s/ Pamela Beauvais 

PAMELA BEAUVAIS

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