Document ID: s3://data.kl3m.ai/documents/govinfo/USCOURTS/USCOURTS-caed-2_08-mc-00067/USCOURTS-caed-2_08-mc-00067-1/pdf.json

Parties Involved:
Richard Torres
Respondent
United States of America
Petitioner
Thomas Woods
Petitioner

Document Text:

1

2

3

4

5

6

7

8

9

10

11

12

13

14

15

16

17

18

19

20

21

22

23

24

25

26

27

28

Magistrate Judge’s Findings and Recommendations Re: I.R.S. Summons Enforcement Page 1

McGREGOR W. SCOTT

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

THOMAS WOODS, Revenue Officer,

Internal Revenue Service,

Petitioners,

v.

RICHARD TORRES, 

Respondent.

2:08-mc-00067-JAM-EFB

MAGISTRATE JUDGE’S

FINDINGS AND

RECOMMENDATIONS RE: I.R.S.

SUMMONS ENFORCEMENT

Taxpayer: RICHARD TORRES 

This matter was before the court on July 16, 2008, pursuant to the Order to Show

Cause filed May 27, 2008, which, with the verified petition and exhibits, was served on

respondent on June 11, 2008, according to Fed. R. Civ. P. 4(e). Sylvia Quast appeared

for petitioners, and petitioning Revenue Officer Thomas Woods was present. Respondent

did not file an opposition and did not appear at the hearing.

The Verified Petition to Enforce Internal Revenue Service Summons initiating this

proceeding seeks to enforce an administrative summons (Exhibit A to the petition) in aid

of Revenue Officer Woods’ investigation for collection of respondent’s Employer’s

Quarterly federal tax returns (Form 941) for the periods ending March 31, 2003, March

31, 2004, June 30, 2004, and September 30, 2004; as well as for collection of

respondent’s Employer’s Annual Unemployment tax (Form 940) for the years ending

Case 2:08-mc-00067-JAM-EFB Document 7 Filed 08/12/08 Page 1 of 3
1

2

3

4

5

6

7

8

9

10

11

12

13

14

15

16

17

18

19

20

21

22

23

24

25

26

27

28

Magistrate Judge’s Findings and Recommendations Re: I.R.S. Summons Enforcement Page 2

December 31, 2003, and December 31, 2004. The court has subject matter jurisdiction

pursuant to 28 U.S.C. §§ 1340 and 1345. Authorization for the action is 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). 

The court has reviewed the petition and documents in support thereof. Based on

the uncontroverted verification of Revenue Officer Woods and the entire record, the court

finds as follows:

(1) The summons issued by Revenue Officer Thomas Woods to respondent

Richard Torres on November 30, 2007, 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 collect respondent’s Employer’s Quarterly federal

tax returns for the periods ending March 31, 2003, March 31, 2004, June 30, 2004, and

September 30, 2004; as well as respondent’s Employer’s Annual Unemployment tax for

the years ending December 31, 2003 and December 31, 2004. 

(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 made a prima facie showing of

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

(7) The burden shifted to respondent, Richard Torres, to rebut that prima facie

showing.

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

showing.

Case 2:08-mc-00067-JAM-EFB Document 7 Filed 08/12/08 Page 2 of 3
1

2

3

4

5

6

7

8

9

10

11

12

13

14

15

16

17

18

19

20

21

22

23

24

25

26

27

28

Magistrate Judge’s Findings and Recommendations Re: I.R.S. Summons Enforcement Page 3

The undersigned therefore recommends that the IRS summonses issued to

respondent, Richard Torres, be enforced, and that respondent be ordered to appear at the

I.R.S. offices at 4330 Watt Avenue, Sacramento, California, 95821, before Revenue

Officer Thomas Woods or his designated representative, on the twenty-first day after the

filing date of the summons enforcement order, 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.

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 District Judge will then review

these findings and recommendations pursuant to 28 U.S.C. § 636(b)(1). The parties are

admonished 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).

The Clerk shall serve this order and future orders to Mr. Richard Torres, at 4220

Alan Drive, North Highlands, California, 95660.

It is SO ORDERED.

DATED: August 12, 2008.

Case 2:08-mc-00067-JAM-EFB Document 7 Filed 08/12/08 Page 3 of 3