Document ID: s3://data.kl3m.ai/documents/govinfo/USCOURTS/USCOURTS-caed-1_06-cv-00787/USCOURTS-caed-1_06-cv-00787-1/pdf.json

Parties Involved:
Dennis R. Collins
Plaintiff
Marcia Doerr
Trustee
David J. Edwards
Defendant
United States of America
Plaintiff

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SUGGESTION TO CLOSE CASE; [PROPOSED] ORDER

McGREGOR W. SCOTT

United States Attorney

KIRK E. SHERRIFF (SBN 219488)

Asst. United States Attorney

U.S. Courthouse, Suite 4401

2500 Tulare St.

Fresno, CA 93721

Telephone: (559) 497-4000

Facsimile: (559) 497-4099

Attorneys for the

United States of America

UNITED STATES DISTRICT COURT

EASTERN DISTRICT OF CALIFORNIA

In the Matter of the Tax

Indebtedness of:

DAVID J. EDWARDS

Ex Parte UNITED STATES OF

AMERICA, and DENNIS R.

COLLINS, Revenue Officer

Applicants for Order.

______________________________

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No. 1:06-cv-00787 OWW DLB

SUGGESTION TO CLOSE CASE;

ORDER

On June 20, 2006, this Court entered an Order Authorizing

Entry Upon Premises to Effect Levy (“Order”), pursuant to 26

U.S.C. § 7402 and Local Rule 72-302(c)(8). Doc. 2. The Order

authorized the Internal Revenue Service (“IRS”) to enter certain

premises and to seize certain assets. The IRS executed the Order

on June 21, 2006, and seized an airplane. Doc. 4. No further

action is required in this ex parte proceeding, and the United

States respectfully submits that this case should be closed. The

Clerk’s Office issued an Order Setting Mandatory Scheduling

Case 1:06-cv-00787-OWW -DLB Document 24 Filed 09/26/06 Page 1 of 5
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SUGGESTION TO CLOSE CASE; [PROPOSED] ORDER

Conference on June 20, 2006. However, pursuant to Local Rule 16-

240(c)(3), this ex parte proceeding for a writ of entry is

excepted from the mandatory scheduling order requirement.

David J. Edwards and Marcia Doerr have filed various

pleadings with the Court purporting to challenge the merits of

the seizure. Docs. 6-12, 14-17. There is no jurisdiction in

this ex parte proceeding for Edwards or Doerr to challenge the

IRS’s seizure. See United States v. Kersten, 155 F.3d 1177, 1178

(9th Cir. 1998) (no jurisdiction in writ of entry proceeding to

adjudicate motions challenging seizure), cert. denied, 526 U.S.

1150, 119 S. Ct. 2030 (1999). In Kersten, the Ninth Circuit held

that the taxpayer could not challenge the merits of the seizure

in the ex parte writ of entry proceeding, “because [the district

court’s] jurisdiction had been invoked by the government merely

to authorize an order of entry, not to adjudicate the merits of

the assessment upon which the order of entry was granted.” Id.

The Court of Appeals held that “issuance of an order authorizing

entry is to take place in a summary, ex parte proceeding and is

not to be converted into an adversary proceeding.” Id. (quoting

In re Campbell, 761 F.2d 1181, 1186 (6th Cir. 1985)).

Accordingly, the United States respectfully submits that the

filings by Edwards and Doerr should be stricken as they are

improper in this ex parte proceeding, and that this matter should

be closed.

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SUGGESTION TO CLOSE CASE; [PROPOSED] ORDER

Dated: August 31, 2006

Respectfully submitted,

McGREGOR W. SCOTT 

United States Attorney

By: /s/ Kirk E. Sherriff 

KIRK E. SHERRIFF

Asst. United States Attorney

Attorneys for the

United States of America

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SUGGESTION TO CLOSE CASE; [PROPOSED] ORDER

UNITED STATES DISTRICT COURT

EASTERN DISTRICT OF CALIFORNIA

In the Matter of the Tax

Indebtedness of:

DAVID J. EDWARDS

Ex Parte UNITED STATES OF

AMERICA, and DENNIS R.

COLLINS, Revenue Officer

Applicants for Order.

______________________________

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No. 1:06-cv-00787 OWW DLB

ORDER

This action was opened on June 20, 2006 when the United

States of America filed an Ex Parte Application to Enter Premises

to Effect Levy, for the purpose of searching for and seizing

certain assets belonging to taxpayer David J. Edwards. On

June 20, 2006 the Court issued an Order Authorizing Entry Upon

Premises to Effect Levy. The United States filed a Return on

June 26, 2006, indicating that on June 21, 2006 the Order was

executed and certain assets were levied upon and seized.

On August 4, 10, 28, and 31, 2006, David J. Edwards and

Martha J. Doerr filed various pleadings attempting to challenge

the seizure. See Docs. 6-12, 14-17. These pleadings are

procedurally improper in this action. See United States v.

Kersten, 155 F.3d 1177, 1178 (9th Cir. 1998) (no jurisdiction in

writ of entry proceeding to adjudicate motions challenging

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SUGGESTION TO CLOSE CASE; [PROPOSED] ORDER

seizure), cert. denied, 526 U.S. 1150, 119 S. Ct. 2030 (1999).

IT IS HEREBY ORDERED that the filings by David J. Edwards

and Martha J. Doerr are stricken;

IT IS FURTHER ORDERED that this case shall be closed.

IT IS SO ORDERED.

Dated: September 22, 2006 /s/ Oliver W. Wanger 

emm0d6 UNITED STATES DISTRICT JUDGE

Case 1:06-cv-00787-OWW -DLB Document 24 Filed 09/26/06 Page 5 of 5