Document ID: s3://data.kl3m.ai/documents/govinfo/USCOURTS/USCOURTS-caed-2_05-mc-00045/USCOURTS-caed-2_05-mc-00045-1/pdf.json

Parties Involved:
Butte Community Bank
Counter Defendant
Patricia H. 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

PATRICIA H. 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-05-45-GEB/PAN-PS

ORDER ADOPTING MAGISTRATE

JUDGE'S FINDINGS AND

RECOMMENDATIONS,

DISMISSING PETITION TO QUASH

AND ENFORCING I.R.S. SUMMONS

Taxpayer: Patricia H. Dillingham

Patricia H. 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. U.S. Magistrate Judge Peter A. Nowinski filed Findings and Recommendations on

April 25, 2005. Ms. Dillingham filed timely objections on May 5, 2005. The matter is before

me on Judge Nowinski's Findings and Recommendations for final disposition.

Case 2:05-mc-00045-GEB-PAN Document 11 Filed 05/19/05 Page 1 of 2
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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; 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. 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.

2. The Petition to Quash Summons filed by petitioner Patricia H. Dillingham is

DISMISSED for lack of subject matter jurisdiction.

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

4. 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: May 18, 2005

/s/ Garland E. Burrell, Jr.

GARLAND E. BURRELL, JR.

United States District Judge

Case 2:05-mc-00045-GEB-PAN Document 11 Filed 05/19/05 Page 2 of 2