Document ID: s3://data.kl3m.ai/documents/govinfo/USCOURTS/USCOURTS-caed-2_10-mc-00019/USCOURTS-caed-2_10-mc-00019-3/pdf.json

Parties Involved:
Clifford Brown
Petitioner
Stanley J. Jenkins
Respondent
United States of America
Petitioner

Document Text:

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IN THE UNITED STATES DISTRICT COURT FOR THE

EASTERN DISTRICT OF CALIFORNIA

UNITED STATES OF AMERICA, and

CLIFFORD BROWN, Revenue Officer,

Internal Revenue Service,

Petitioners,

v.

STANLEY J. JENKINS,

Respondent.

2:10-mc-00019-LKK-KJM

ORDER AND FINDINGS AND

RECOMMENDATIONS RE: 

I.R.S. SUMMONS ENFORCEMENT

Taxpayer: STANLEY J. JENKINS

This matter came on for hearing on May 5, 2010, under the Order to Show Cause

filed February 18, 2010. That order, with the verified petition and exhibits, was served on

respondent in conformity with Fed. R. Civ. P. 4(e) on April 13, 2010. Yoshinori H. T.

Himel appeared for petitioners, and petitioning Revenue Officer Clifford Brown was

present. Respondent, who did not file an opposition, appeared at the hearing.

The Verified Petition to Enforce Internal Revenue Service Summons initiating this

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

in aid of Revenue Officer Brown’s investigation of Stanley Jenkins, to determine the

taxpayer's ability to collect assessed Employer's Federal Quarterly Tax for the periods

ending June 30, 2007, March 31, 2008, June 30, 2008, and September 30, 2008, for Eden

Lawn Care and Maintenance, a sole proprietorship. Petitioners properly invoke subject

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matter jurisdiction under 28 U.S.C. §§ 1340 and 1345. The action is authorized under

I.R.C. §§ 7402(b) and 7604(a) (26 U.S.C.). The Order to Show Cause shifted to

respondent the burden of rebutting any of the four requirements of United States v.

Powell, 379 U.S. 48, 57-58 (1964). 

Based on the uncontroverted verification of Revenue Officer Brown and the entire

record, the court makes the following findings:

(1) The summons issued by Revenue Officer Clifford Brown to respondent,

Stanley Jenkins, on May 29, 2009, seeking testimony and production of documents and

records in respondent's possession, was issued in good faith and for a legitimate purpose

under I.R.C. § 7602, that is, to determine the taxpayer's ability to collect assessed

Employer's Federal Quarterly Tax for the periods ending June 30, 2007, March 31, 2008,

June 30, 2008, and September 30, 2008, for Eden Lawn Care and Maintenance, a sole

proprietorship. 

(2) The information sought is relevant to that purpose.

(3) The information sought is not already in the possession of the Internal Revenue

Service.

(4) The administrative steps required by the Internal Revenue Code have been

followed.

(5) There is no evidence of referral of this case by the Internal Revenue Service to

the Department of Justice for criminal prosecution.

(6) The verified petition and its exhibits make a prima facie showing of

satisfaction of the requirements of United States v. Powell, 379 U.S. 48, 57-58 (1964).

(7) The burden thus has shifted to respondent, Stanley Flores, to rebut that prima

facie showing.

(8) Respondent has presented no argument or evidence to rebut the prima facie

showing, and in fact indicated at hearing that he did not oppose enforcement.

///

///

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Accordingly, IT IS HEREBY RECOMMENDED that the IRS summons issued to

respondent, Stanley Jenkins, be enforced, and that respondent be ordered to appear at the

I.R.S. Fairfield office at 4830 Business Center Drive, Suite 250, Fairfield, California

94534, before Revenue Officer Clifford Brown, or his designated representative, on

Thursday, May 27, 2010, at 2:00 p.m., or at a later date and time to be set in writing by

the Revenue Officer, 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 further

recommended that if it enforces the summons, the court retain jurisdiction to enforce its

order by its contempt power.

IT IS HEREBY ORDERED that the Clerk shall serve this order and future orders

on Mr. Stanley Jenkins, 824 Brookwood Avenue, Vallejo, California 94591.

These findings and recommendations are submitted to the United States District

Judge assigned to the case, pursuant to the provisions of 28 U.S.C. § 636(b)(1)(B) and (C)

and Rule 72-304 of the Local Rules of the United States District Court for the Eastern

District of California. Within ten (10) days after being served with these findings and

recommendations, any party may file written objections with the court and serve a copy

on all parties. Such a document should be titled "Objections to Magistrate Judge's

Findings and Recommendations." Any reply to the objections shall be served and filed

within ten (10) days after service of the objections. The parties are advised that failure to

file objections within the specified time may waive the right to appeal the District Court's

order. Martinez v. Ylst, 951 F.2d 1153 (9th Cir. 1991).

DATED: June 3, 2010.

nunc pro tunc to May 5, 2010.

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