Document ID: s3://data.kl3m.ai/documents/govinfo/USCOURTS/USCOURTS-caed-2_10-mc-00037/USCOURTS-caed-2_10-mc-00037-3/pdf.json

Parties Involved:
Jose Arteaga
Petitioner
Jeffrey Scott
Respondent
United States of America
Petitioner

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ORDER ADOPTING MAGISTRATE JUDGE’S FINDINGS 

AND RECOMMENDATIONS AND ENFORCING I.R.S. SUMMONS Page 1

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, California 95814-2322

Telephone: (916) 554-2760

IN THE UNITED STATES DISTRICT COURT FOR THE

EASTERN DISTRICT OF CALIFORNIA

UNITED STATES OF AMERICA and

JOSE ARTEAGA, Revenue Officer,

Internal Revenue Service,

Petitioners,

v.

JEFFREY SCOTT,

Respondent.

Case No.: 2:10-mc-00037-LKK-KJN

ORDER ADOPTING

MAGISTRATE JUDGE’S

FINDINGS AND

RECOMMENDATIONS AND

ENFORCING I.R.S. SUMMONS

Taxpayer: JEFFREY SCOTT

The United States and Revenue Officer Jose Arteaga here petition for enforcement

of an I.R.S. summons. The matter was placed before United States Magistrate Judge 

Kendall J. Newman under 28 U.S.C. § 636 et seq. and Local Rule 73-302. 

The Verified Petition to Enforce Internal Revenue Service Summons initiating this

proceeding seeks to enforce an administrative summons, attached as Exhibit A to the

petition. The summons is in aid of Revenue Officer Arteaga’s investigation to determine

financial information for the collection of assessed U.S. individual income tax liabilities

(Form 1040) for the tax years ending December 31, 2000; December 31, 2001; December

31, 2002; December 31, 2003, and December 31, 2004; and civil penalties for the tax

years ending December 31, 1998; December 31, 1999; December 31, 2000; December 31,

///

Case 2:10-mc-00037-LKK -KJN Document 13 Filed 06/22/10 Page 1 of 4
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ORDER ADOPTING MAGISTRATE JUDGE’S FINDINGS 

AND RECOMMENDATIONS AND ENFORCING I.R.S. SUMMONS Page 2

2001; December 31, 2002; December 31, 2004; December 31, 2005; December 31, 2006;

December 31, 2007, and December 31, 2008.

On April 13, 2010, Judge Newman issued an Order to Show Cause, ordering the

respondent, Jeffrey Scott, to show cause why the I.R.S. summons issued to him on

December 7, 2009, should not be enforced. The Petition, Points and Authorities, and

Order to Show Cause were personally served upon the respondent. Respondent filed a

notice disclaiming "reply" in the action.

The matter went before Judge Newman for hearing on May 27, 2010. Yoshinori

H. T. Himel appeared for petitioners, and petitioning Revenue Officer Jose Arteaga was

present. Respondent appeared by telephone and stated that he was willing to meet on

June 10, 2010, in response to the summons. Because of respondent’s statement, Judge

Newman filed Findings and Recommendations on May 28, 2010, instructing respondent

to appear before petitioning Revenue Officer Jose Arteaga, or his designated

representative, with the expectation that respondent would provide testimony and produce

the requested documents, on June 10, 2010, at 11:00 a.m. Neither side filed objections to

the Magistrate Judge's findings and recommendations.

Petitioner claims that respondent failed to appear for the appointment before the

Revenue Officer. Respondent contends that he appeared for the appointment, but the

Revenue Officer did not appear.

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 there is no

evidence of referral of this case by the Internal Revenue Service to the Department of

Justice for criminal prosecution, 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 May 28, 2010, are ADOPTED IN FULL.

2. The I.R.S. summons issued to respondent, Jeffrey Scott, is ENFORCED.

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ORDER ADOPTING MAGISTRATE JUDGE’S FINDINGS 

AND RECOMMENDATIONS AND ENFORCING I.R.S. SUMMONS Page 3

3. Respondent, Jeffrey Scott, is ORDERED to appear at the I.R.S. offices at 4830

Business Center Drive, Suite 250, Fairfield, California, 94534, before Revenue Officer

Jose Arteaga, or his designated representative, within twenty-one days after the filing of

this order, or at a later time and date to be set in writing by Revenue Officer Arteaga, 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.

4. The court retains jurisdiction for further proceedings should they become

necessary.

5. The Clerk shall serve this and future orders by mail to Mr. Jeffrey Scott, at

1731 Alabama Street, Vallejo, California 94590-4737.

It is SO ORDERED.

DATED: June 22, 2010

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ORDER ADOPTING MAGISTRATE JUDGE’S FINDINGS 

AND RECOMMENDATIONS AND ENFORCING I.R.S. SUMMONS Page 4

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 22, 2010, she served a copy of:

PETITIONERS’ NOTICE OF NON-COMPLIANCE 

by placing said copy in an envelope addressed to the persons hereinafter named, at the

places and addresses shown below, which are the last known addresses, and mailing said

envelope and contents in the U.S. Mail in Sacramento, California.

Addressees:

Mr. Jeffrey Scott

1731 Alabama Street

Vallejo, CA 94590-4737

 /s/ Mary Ann Rackley 

MARY ANN RACKLEY

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