IN THE UNITED STATES DISTRICT COURT

FOR THE EASTERN DISTRICT OF PENNSYLVANIA

UNITED STATES OF AMERICA AND )

NICK AQUINO, REVENUE OFFICER, )

INTERNAL REVENUE SERVICE, )

 )

 Plaintiffs, )

 )

 v. ) C.A. NO. 

 )

GERTRUDE WEAVER, EXECUTIVE DIRECTOR ) 

BELMONT IMPROVEMENT ASSOC. INC. )

 )

 Defendant. )

 

 COMPLAINT TO ENFORCE

 INTERNAL REVENUE SUMMONS

 For their Complaint, the United States of America and Nick

Aquino, Revenue Officer, Internal Revenue Service, by their

attorneys, allege as follows:

I.

 This is a proceeding brought under authority of I.R.C.

§ 7604(a), (26 U.S.C. § 7604 (a)), to enforce judicially an

Internal Revenue Summons issued pursuant to Section 7602 to

enable Plaintiffs to prepare Return of Organization Exempt From

Income (Forms 990) for the years ending December 31, 1999 and

December 31, 2000. 

 II.

 Plaintiff Revenue Officer is authorized to issue Internal

Revenue Summonses pursuant to Section 7602.

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 III.

 The address of the Defendant, Gertrude Weaver, (hereinafter

"Defendant") is 4087 Lancaster Avenue, Philadelphia,

Pennsylvania, such address being within the jurisdiction of this

Court.

 

 IV.

 Plaintiff Revenue Officer is presently conducting an

investigation with respect to the determination of the

outstanding tax liabilities of Belmont Improvement Assoc. Inc.

 V.

 On March 19, 2002, a copy of a Summons was served upon

Defendant by hand delivering the summons to the defendant at her

place of business. The summons directed the Defendant to appear

on the 5th day of April, 2002 at 10:00 A.M. at the office of the

Internal Revenue Service, 600 Arch Street, Philadelphia,

Pennsylvania, to testify and produce certain documents and

records necessary to prepare Return of Organization Exempt from

Income (Forms 990) for the years ending December 31, 1999 and

December 31, 2000, as is more fully set forth in the Summons. 

The original of the Summons served upon the Defendant is attached

hereto and incorporated herein as Exhibit 1.

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 VI.

 The Defendant did not appear before the Revenue Officer

Nick Aquino. The Declaration of Plaintiff Revenue Officer

reciting the failure to comply with the Summons is attached

hereto and incorporated as Exhibit 2. 

 VII.

 It was and continues to be essential to the determination

of the outstanding federal tax liabilities of Belmont Improvement

Assoc. Inc., that the defendant be required to testify and

produce those records and documents demanded by the Summons,

which are not in the possession of the Plaintiffs. 

 VIII.

 As indicated above, the investigation is being conducted

for a legitimate purpose and the information sought may be

relevant to that purpose. The plaintiffs have complied with the

administrative procedures required by the Internal Revenue Code

of 1986, as amended.

 WHEREFORE, Plaintiffs respectfully pray:

 1. That this Court enter an Order directing the Defendant

to show cause why she should not comply with and obey the aforementioned Summons in each and every requirement thereof.

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 2. That the Court enter an order directing the Defendant

to obey the aforementioned Summons in each and every requirement

thereof to the extent that he has not complied and to order that

he testify, produce the books, records and other information as

called for by the summons before Plaintiff Revenue Officer or any

other properly designated officer of the Internal Revenue

Service.

 3. That the United States recover its costs in

maintaining this action.

 4. That the Court render such other and further relief as

is just and proper.

Respectfully submitted,

PATRICK L. MEEHAN

United States Attorney

 

NADINE M. OVERTON

Assistant United States Attorney

United States Attorney’s Office

615 Chestnut Street

Suite 1250

Philadelphia, PA 19106-4476

(215) 861-8338

 

 

 

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