Document ID: s3://data.kl3m.ai/documents/govinfo/USCOURTS/USCOURTS-caed-1_05-cv-00285/USCOURTS-caed-1_05-cv-00285-1/pdf.json

Parties Involved:
Lorne McCan
Respondent
United States of America
Petitioner

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1

IN THE UNITED STATES DISTRICT COURT FOR THE

EASTERN DISTRICT OF CALIFORNIA

UNITED STATES OF AMERICA, )

)

)

)

Petitioner, )

)

vs. )

)

)

LORNE McCAN, )

)

)

Respondent. )

)

)

No. CV-F-05-285 REC/DLB

ORDER DEEMING RESPONDENT'S

"NOTICE OF APPEAL OF

MAGISTRATES FINDIGS [sic]

AND RECMMENDATIONS [sic]" TO

BE OBJECTIONS TO FINDINGS

AND RECOMMENDATION;

ENFORCING IRS SUMMONS AND

DIRECTING RESPONDENT TO

APPEAR ON FRIDAY, JUNE 17,

2005 AT 8:00 A.M. IN

COURTROOM 5 

On May 10, 2005, the United States Magistrate Judge issued a

recommendation that the IRS summons issued against respondent be

enforced and that respondent be ordered to appear at a hearing

for the purpose of comply with the summons, during which hearing 

the validity of any claim of the privilege against selfincrimination to questions posed to respondent or to documents

subject to the summons also may be determined.

Case 1:05-cv-00285-REC-DLB Document 28 Filed 05/24/05 Page 1 of 3
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1Although respondent’s “Notice of Appeal” refers to an “Order

Re: Privilege Log”, no such Order has been signed by the Magistrate

Judge and filed in this action.

2

On May 19, 2005, respondent filed a "Notice of Appeal of

Magistrates Findigs [sic] and Recmmendations [sic] Re: Tax

Summons Enforcement, and Order Re: Privilege Logs."1 The court

deems this "Notice of Appeal" to be respondent's objections to

recommendation pursuant to Rule 72-303(b), Local Rules of

Practice.

The court has reviewed the record herein and concurs with

the recommendation.

ACCORDINGLY:

1. The IRS summons issued to respondent Lorne McCan is

enforced.

2. Respondent shall appear before Revenue Agent Fred

Chynoweth, his designated representatives and/or counsel in

Courtroom 5, 1130 "O" Street, Fresno, California, on Friday, June

17, 2005 at 8:00 a.m., 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

shall continue in the same place on July 11, 2005, at a time to

be set in writing by Revenue Agent Chynoweth or his designee. At

the hearing before Magistrate Judge Beck, any issues regarding

the Fifth Amendment privilege against self-incrimination will be

ruled on by Magistrate Judge Beck and the hearing will proceed.

///

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3

IT IS SO ORDERED.

Dated: May 23, 2005 /s/ Robert E. Coyle 

668554 UNITED STATES DISTRICT JUDGE

Case 1:05-cv-00285-REC-DLB Document 28 Filed 05/24/05 Page 3 of 3