Document ID: s3://data.kl3m.ai/documents/govinfo/USCOURTS/USCOURTS-caed-2_07-cv-02101/USCOURTS-caed-2_07-cv-02101-2/pdf.json

Parties Involved:
Lynne Hartmann
Petitioner
Daniel E. Mahoney
Respondent
United States of America
Petitioner

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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

LYNNE HARTMANN, Revenue

Officer, Internal Revenue Service,

Petitioners,

v.

DANIEL E. MAHONEY, 

Respondent.

2:07-cv-02101-MCE-EFB

ORDER ADOPTING

MAGISTRATE JUDGE’S

FINDINGS AND

RECOMMENDATIONS AND

ENFORCING I.R.S. SUMMONS

Taxpayer: DANIEL E. MAHONEY

The United States and Revenue Officer Lynne Hartmann here petition for

enforcement of an IRS summons. The matter was placed before United States Magistrate

Judge Edmund F. Brennan under 28 U.S.C. § 636 et seq. and Local Rule 73-302. On

October 10, 2007, Judge Brennan issued an Order to Show Cause, ordering the

respondent Daniel E. Mahoney to show cause why the IRS summons issued to respondent

on July 6, 2007, should not be enforced. The petition and order to show cause were

sufficiently served upon respondent and respondent had actual notice of the hearing. 

Respondent did not file an opposition to enforcement under paragraph 6 on page 2 of the

Order to Show Cause. 

///

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Case 2:07-cv-02101-MCE -EFB Document 10 Filed 01/09/08 Page 1 of 2
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Order Adopting Magistrate Judge’s Findings & Recommendations & Enforcing I.R.S. Summons Page 2

Judge Brennan presided at the show-cause hearing on December 5, 2007, at which

respondent failed to appear. On December 27, 2007, Judge Brennan filed Findings and

Recommendations, finding that the requirements for summons enforcement had been

satisfied and recommending that the summons be enforced. Neither side filed objections

to the Magistrate Judge's findings and recommendations.

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, 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 December 27, 2007, are ADOPTED IN FULL.

2. The I.R.S. summons issued to respondent Daniel E. Mahoney on July 6, 2007,

is ENFORCED.

3. Respondent Daniel E. Mahoney is ORDERED to appear at the I.R.S. offices at

4330 Watt Avenue, Sacramento, California, 95821, before Revenue Officer Lynne

Hartmann or her designated representative, within 21 days of the issuance of this order, or

at a later time and date to be set 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 summons, the examination to continue

from day to day until completed.

4. The Clerk shall serve this order to respondent by mail.

It is SO ORDERED.

Dated: January 8, 2008

________________________________

MORRISON C. ENGLAND, JR.

UNITED STATES DISTRICT JUDGE

Case 2:07-cv-02101-MCE -EFB Document 10 Filed 01/09/08 Page 2 of 2