Document ID: s3://data.kl3m.ai/documents/govinfo/USCOURTS/USCOURTS-cand-3_09-cv-04614/USCOURTS-cand-3_09-cv-04614-2/pdf.json

Parties Involved:
Richard Bishop
Defendant
Wai Hung Lo
Petitioner
United States of America
Petitioner

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[Proposed] Order

Case No. 09-cv-4614-SI -1-

UNITED STATES DISTRICT COURT

NORTHERN DISTRICT OF CALIFORNIA

SAN FRANCISCO DIVISION

UNITED STATES OF AMERICA, and )

WAI HUNG LO, Revenue Agent, ) CASE NO. 09-4614-SI

 ) [PROPOSED]

Petitioners, ) ORDER (1) ENFORCING 

 ) IRS SUMMONS, (2) ADOPTING

v. ) REPORTING AND 

) RECOMMENDATION, AND (3) 

RICHARD BISHOP, ) CLOSING CASE

)

Respondent. )

)

Presently before the Court is Magistrate Judge Spero’s Report and Recommendation that

the Verified Petition to Enforce IRS Summons Be Granted. (hereafter, “Recommendation,”

Docket Item No. 10.)

Pursuant to Federal Rule of Civil Procedure 72(b), any objection to a Magistrate Judge’s

recommendation must be made within 10 days. See Civil L.R. 72-3; 28 U.S.C. § 636(b)(1)(B). 

No objection has been filed to date. The Court has reviewed the record of the proceedings before

Judge Spero and finds that Judge Spero’s Recommendation should be adopted. See Civ. L.R.

72-3(c). Accordingly, the Court ADOPTS Judge Spero’s Recommendation and GRANTS

Plaintiffs’ petition to enforce Internal Revenue Summons under 26 U.S.C. § 7602(a).

Respondent is hereby ORDERED to appear before Revenue Agent Wai Hung Lo, or any

designated agent, on or before April 22, 2010, at 9:00 a.m., at the Offices of the Internal

Revenue Service, 1301 Clay Street, Suite 990S, Oakland, California, 94612, and then and there

Submitting party is directed to serve copies of

this order on all parties.

Case 3:09-cv-04614-SI Document 16 Filed 02/16/10 Page 1 of 6
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[Proposed] Order

Case No. 09-cv-4614-SI -2-

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

summons, copies of which are attached hereto as Exhibits A and B, and produce for the Revenue

Agent’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).

In addition, the Court ORDERS the Clerk of Court to close this case. Plaintiffs may

move to re-open the case upon a showing that a further hearing is necessary.

Plaintiffs are directed to serve a copy of this ORDER, Exhibit A, and Exhibit B on

respondent in accordance with Fed. R. Civ. P. 4.

Dated: February __, 2010 __________________________

SUSAN ILLSTON

United States District Court Judge

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