Document ID: s3://data.kl3m.ai/documents/govinfo/USCOURTS/USCOURTS-caed-2_07-mc-00087/USCOURTS-caed-2_07-mc-00087-1/pdf.json

Parties Involved:
Kelly E. Elder
Respondent
Michael K. Elder
Respondent
Lynne Hartmann
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

IN THE UNITED STATES DISTRICT COURT FOR THE

EASTERN DISTRICT OF CALIFORNIA

UNITED STATES OF AMERICA, and

LYNNE HARTMANN, Revenue Officer,

Internal Revenue Service,

Petitioners,

v.

MICHAEL K. and KELLY E. ELDER, 

Respondents.

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2:07-mc-00087-LKK-KJM

STIPULATION AND ORDERS RE:

MAGISTRATE JUDGE

JURISDICTION AND TAX

SUMMONS ENFORCEMENT

Taxpayers: Michael K. Elder, Kelly E.

Elder

Date: November 28, 2007

Time: 10:00 a.m.

Ctrm: Hon. Kimberly J. Mueller

 (8 Floor, Ctrm. #26) th

The parties, through their undersigned counsel of record, hereby stipulate, subject to

the approval of the District Judge and the Magistrate Judge, as follows:

1. In accordance with the provisions of Title 28 U.S.C. Section 636(c), Petitioners, the

UNITED STATES OF AMERICA and Revenue Officer LYNNE HARTMANN consent to

have a United States Magistrate Judge conduct any and all further proceedings in this case,

including trial and the entry of final judgment.

2. In accordance with the provisions of Title 28 U.S.C. Section 636(c), Respondents,

MICHAEL K. ELDER and KELLY E. ELDER, consent to have a United States Magistrate

Case 2:07-mc-00087-KJM Document 8 Filed 12/04/07 Page 1 of 4
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Judge conduct any and all further proceedings in this case, including trial and the entry of

final judgment.

3. The hearing set for November 28, 2007, at 10:00 a.m., before Judge Mueller, shall

be VACATED.

4. The three IRS summonses in suit shall be ENFORCED.

5. Respondents MICHAEL K. ELDER and KELLY E. ELDER shall appear at 4330

Watt Avenue, Sacramento, CA 95821, before Revenue Officer Lynne Hartmann, or her

designated representative, at a time and date not earlier than December 19, 2007, to be set in

writing by Revenue Officer Hartmann, 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 summonses, the examination to continue from day to day until completed.

6. At any time that the United States takes the position that respondents have

complied, it may file a notice of that fact, and respondents will have no further obligations in

this litigation.

Dated: November 27, 2007 McGREGOR W. SCOTT

United States Attorney

By: /s/ Y H T Himel 

YOSHINORI H. T. HIMEL

Assistant U. S. Attorney

Dated: November 27 , 2007 LAW OFFICE OF 

ROBERT L. GOLDSTEIN

By: /s/ Robert L. Goldstein 

CINDY L. HO

ORDER OF REFERENCE TO MAGISTRATE JUDGE

Each of the parties in the above-captioned case has filed a consent to proceed before a

United States Magistrate Judge. See 28 U.S.C. § 636(c). According to E.D. Cal. LR 73-305,

both the district judge assigned to the case and the magistrate judge must approve the

reference to the magistrate judge.

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The undersigned has reviewed the file herein and orders that, subject to acceptance of

the magistrate judge as provided below, the above-captioned case be reassigned and referred

to the magistrate judge for all further proceedings and entry of final judgment.

IT IS HEREBY ORDERED that any hearing dates currently set before Judge Karlton

are VACATED.

IT IS FURTHER ORDERED that the Clerk of the Court reassign this case to The

Honorable KIMBERLY J. MUELLER. The parties shall please take note that all documents

hereafter filed with the Clerk of the Court shall bear case No. 2:07-mc-00087-KJM.

DATED: November 30, 2007 /s/ Lawrence K. Karlton 

LAWRENCE K. KARLTON

UNITED STATES DISTRICT JUDGE

ORDER ACCEPTING REFERENCE

Having also reviewed the file, I accept reference of this case for all further proceedings

and entry of final judgment.

DATED: December 3, 2007.

ORDER APPROVING STIPULATION

AND ENFORCING IRS SUMMONSES

1. The stipulation is APPROVED.

2. The hearing set before me for November 28, 2007, at 10:00 a.m., is VACATED.

3. The three IRS summonses in suit are ENFORCED.

4. Respondents MICHAEL K. ELDER and KELLY E. ELDER, shall appear at 4330

Watt Avenue, Sacramento, CA 95821, before Revenue Officer Lynne Hartmann, or her

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designated representative, at a time and date not earlier than December 19, 2007, to be set in

writing by Revenue Officer Hartmann, 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 summonses, the examination to continue from day to day until completed.

6. At any time that the United States takes the position that respondents have

complied, it may file a notice of that fact, and respondents will have no further obligations in

this litigation.

It is SO ORDERED.

DATED: December 3, 2007.

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