Document ID: s3://data.kl3m.ai/documents/govinfo/USCOURTS/USCOURTS-cand-3_09-cv-05487/USCOURTS-cand-3_09-cv-05487-1/pdf.json

Parties Involved:
Raymond C. Alarcon
Respondent
Earl K. Hartsell
Petitioner
United States of America
Petitioner

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United States District Court

For the Northern District of California

IN THE UNITED STATES DISTRICT COURT

FOR THE NORTHERN DISTRICT OF CALIFORNIA

UNITED STATES OF AMERICA and EARL

K. HARTSELL, Revenue Officer,

Petitioners

 v.

RAYMOND C. ALARCON,

Respondent

 /

No. C-09-5487 MMC

ORDER GRANTING PETITION TO

ENFORCE INTERNAL REVENUE

SERVICE SUMMONS; ORDERING

RESPONDENT TO COMPLY WITH

SUMMONS; VACATING MARCH 26,

2010 HEARING AND MAY 14, 2010

CASE MANAGEMENT CONFERENCE

Before the Court is petitioners’ Verified Petition to Enforce Internal Revenue Service

Summons, filed November 19, 2009. Respondent Raymond C. Alarcon (“Alarcon”) has not

filed a response to the petition. Having read and considered the petition, the Court deems

the matter suitable for decision thereon, VACATES the hearing scheduled for March 26,

2010, and rules as follows.

For the reasons stated by petitioners, the Court finds enforcement of the summons

attached to the petition as Exhibit A is proper. Further, for Court finds it unnecessary to

conduct an evidentiary hearing on the matter, specifically, for the reason that Alarcon has

not opposed issuance of the petition, must less offered evidence to support a finding that

the summons was “issued for an improper purpose.” See Fortney v. United States, 59 F.3d

117, 121 (9th Cir. 1995) (holding party challenging issuance of Internal Revenue Service

Case 3:09-cv-05487-MMC Document 5 Filed 03/18/10 Page 1 of 2
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summons not entitled to evidentiary hearing where party fails to offer evidence to support

finding IRS is not acting in good faith).

Accordingly, the petition is hereby GRANTED, and Alarcon is hereby ORDERED to

appear before Revenue Officer Earl K. Hartsell, or any designated agent, on Monday, April

26, 2010, at 10:00 a.m., at the Offices of the Internal Revenue Service, 777 Sonoma

Avenue, Room 112, Santa Rosa, California, 95404-4731, and then and there give

testimony relating to the matters described in the subject Internal Revenue Service

summons, a copy of which is attached hereto as Exhibit A, and produce for the Revenue

Officer’s inspection and copying the records described in the attached Internal Revenue

Service summons.

Failure to comply with the instant order may be grounds for a finding of contempt. 

See, e.g., United States v. Ayres, 166 F.3d 991, 994-96 (9th Cir. 1999) (affirming finding of

contempt, where party failed to comply with court order directing him to provide testimony

and produce records to IRS).

The May 14, 2010 Case Management Conference is hereby VACATED, and no

party shall appear at that time.

IT IS SO ORDERED.

Dated: March 18, 2010 

MAXINE M. CHESNEY

United States District Judge

Case 3:09-cv-05487-MMC Document 5 Filed 03/18/10 Page 2 of 2