Document ID: s3://data.kl3m.ai/documents/govinfo/USCOURTS/USCOURTS-caed-1_14-cv-01334/USCOURTS-caed-1_14-cv-01334-5/pdf.json

Parties Involved:
Terri Furgison-Mayall
Respondent
United States of America
Petitioner

Document Text:

1 Order Adopting Findings and Recommendations and 

Enforcing I.R.S. Summons 

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IN THE UNITED STATES DISTRICT COURT

EASTERN DISTRICT OF CALIFORNIA

UNITED STATES OF AMERICA,

Petitioner,

v.

TERRI FURGISON-MAYALL, 

Respondent.

1:14-cv-01334-LJO-BAM

ORDER ADOPTING FINDINGS AND 

RECOMMENDATIONS AND ENFORCING

I.R.S. SUMMONS 

(Doc. 18)

The United States petitions for enforcement of an I.R.S. summons issued November 1, 

2013, as part of an investigation of the respondent to secure information needed to collect Form 

1040 assessed federal income taxes for the tax years ending December 31, 2006, December 31, 

2007, December 31, 2008, December 31, 2009 and December 31, 2010. The matter was 

referred to United States Magistrate Judge Barbara A. McAuliffe pursuant to U.S.C. § 636, 

et seq., and Local Rule 302. 

On October 8, 2014, the Magistrate Judge ordered Respondent to show cause why the 

I.R.S. summons issued to her November 1, 2013, should not be enforced. (Doc. 10). Pursuant 

to Federal Rule of Civil Procedure 4, the Petitioner personally served Respondent via 

Respondent’s friend, Michelle Milton, at Respondent’s residence on December 4, 2014, and on 

Respondent via certified mail at Respondent’s last known address (Docs. 13 and 14), with the

following documents : (1) the Verified Petition, (Doc. 1), and its supporting memorandum, 

(Doc. 2-1); (2) a certified copy of the Order to Show Cause filed October 8, 2014, (Doc. 10); 

and (3) the Order Continuing Order to Show Cause Hearing filed November 26, 2014, (Doc. 

12). Respondent did not file an opposition to the enforcement under paragraph 7 of the order to 

show cause, and did not appear at the February 13, 2015, hearing before the Magistrate Judge. 

Case 1:14-cv-01334-LJO-BAM Document 20 Filed 03/30/15 Page 1 of 3
2 Order Adopting Findings and Recommendations and 

Enforcing I.R.S. Summons 

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On March 2, 2015, the Magistrate Judge filed Findings and Recommendations, finding that the 

summons enforcement requirements had been satisfied and recommended enforcement of the 

summons. (Doc. 18). The Clerk of Court served Respondent by mail with the Findings and 

Recommendations on March 2, 2015. (Doc. 18).

The Findings and Recommendations provided 14 days for the filing of objections. 

Neither party has filed objections.

In accordance with 28 U.S.C. § 636(b)(1)(C), this Court has conducted a de novo review 

of the case. Having carefully reviewed the entire file, the Court finds the Findings and 

Recommendations are supported by the record and proper analysis, and determines that the 

summons enforcement is properly granted.

Accordingly, the Court hereby ORDERS:

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

Enforcement, filed March 2, 2015 (Doc. 18), are ADOPTED IN FULL;

2. The I.R.S. summons issued to Respondent is ENFORCED;

3. Respondent Terri Furgison-Mayall is ORDERED to appear before investigating 

Revenue Officer Evan D. Moses, or his designated representative, at the I.R.S. offices at 2525 

Capitol Street, Suite 205, Fresno, California 93721, 21 days after the issuance of this order, or at 

a later date and time to be set in writing by Revenue Officer Evan D. Moses, 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. The District Court will retain jurisdiction to enforce its order by means of its 

contempt power; and

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3 Order Adopting Findings and Recommendations and 

Enforcing I.R.S. Summons 

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The Clerk of the Court shall serve this and further orders by mail to Terri FurgisonMayall, 607 Coventry Avenue, Clovis, California 93611.

IT IS SO ORDERED.

Dated: March 27, 2015 /s/ Lawrence J. O’Neill 

UNITED STATES DISTRICT JUDGE

Case 1:14-cv-01334-LJO-BAM Document 20 Filed 03/30/15 Page 3 of 3