Document ID: s3://data.kl3m.ai/documents/govinfo/USCOURTS/USCOURTS-caed-1_09-cv-00961/USCOURTS-caed-1_09-cv-00961-7/pdf.json

Parties Involved:
Marilyn Collins
Plaintiff
Sheri L. Provost
Defendant
United States of America
Plaintiff

Document Text:

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UNITED STATES DISTRICT COURT

EASTERN DISTRICT OF CALIFORNIA

UNITED STATES OF AMERICA and )

MARILYN COLLINS, Revenue )

Officer, Internal Revenue Service, )

)

Petitioners, )

)

v. )

)

SHERI L. PROVOST, )

)

Respondent. )

_________________________________ )

1:09-cv-00961-AWI-GSA

ORDER VACATING SCHEDULING

CONFERENCE

ORDER DISMISSING RESPONDENT’S

FILING AS MOOT

ORDER DIRECTING CLERK TO

CLOSE CASE

On June 1, 2009, Petitioners United States of America and Marilyn Collins,

Revenue Officer, Internal Revenue Service, filed a Petition to Enforce Internal Revenue

Service Summons. (Doc. 1.)

On June 11, 2009, the Magistrate Judge issued an Order to Show Cause Re

Enforcement of the Internal Revenue Service Summons. (Doc. 5.)

A show cause hearing was held on November 13, 2009, wherein all parties

appeared. (Doc. 19.)

Thereafter, on November 16, 2009, the Magistrate Judge issued Findings and

Recommendations recommending that the petition be granted and that Respondent Sheri

L. Provost be ordered to appear before Revenue Officer Collins. (Doc. 20.)

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On December 21, 2009, this Court issued an Order Adopting the Findings and

Recommendations, wherein Respondent was ordered to appear before Revenue Officer

Collins on January 13, 2010, at 10:00 a.m., to provide testimony and produce documents.

(Doc. 22.)

On February 1, 2010, Respondent filed a document entitled “Notice of Declaratory

Judgment and Record,” wherein she lists herself as “Secured Party Creditor, Counter

Claimant, [and] Affiant.” Respondent seeks an order declaring that she is: (1) “the only

party who has put any value into SHERI LYNNE PROVOST;” (2) “the only party

entitled to any equity attached to SHERI LYNNE PROVOST;” (3)“entitled to any

interpleaded funds related to SHERI LYNNE PROVOST;” and that (4) Petitioners “be

barred from any collection of any alleged debts from Sheri Lynne Provost, relating to

SHERI LYNNE PROVOST . . ..” (Doc. 25 at 10-11.)

On February 9, 2010, Petitioners filed a notice of compliance indicating that

Respondent has complied with the tax summons. As a result, Petitioners request the

Court close the case and take the scheduling conference off calendar. (Doc. 27.)

That same date, Petitioners filed an opposition to Respondent’s Notice for

Declaratory Judgment and Record. More particularly, Petitioners oppose Respondent’s

notice on the basis it was not properly noticed, that Petitioners have requested the Court

close the matter and therefore any relief requested by Respondent is moot, and that

declaratory judgment is inappropriate to the instant proceeding. (Doc. 28.)

Respondent having complied with the IRS summons, Petitioners’ enforcement

action is appropriately closed, and Respondent’s request for declaratory judgment is

moot. Accordingly, it is HEREBY ORDERED that:

1. The scheduling conference set for March 16, 2010, at 9:30 a.m., before

Magistrate Judge Gary S. Austin be VACATED;

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2. The notice filed by Respondent on February 1, 2010, be dismissed as

MOOT in light of Respondent’s compliance with the summons that was the

subject of this action and Petitioners’ request to close the case; and

3. The Clerk of the Court is DIRECTED to close this case in its entirety.

IT IS SO ORDERED.

Dated: February 10, 2010 /s/ Anthony W. Ishii

0m8i78 CHIEF UNITED STATES DISTRICT JUDGE

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