UNITED STATES DISTRICT COURT

DISTRICT OF NEW HAMPSHIRE

UNITED STATES OF AMERICA, )

)

Petitioner, )

)

v. ) Misc. No.

)

JAMES M. RAMALHO, )

)

Respondent. )

 )

PETITION TO ENFORCE

INTERNAL REVENUE SERVICE SUMMONS

The United States of America, by its attorney, Thomas P.

Colantuono, United States Attorney for the District of New

Hampshire, complains as follows:

1. This is a proceeding brought pursuant to the provisions

of 26 U.S.C. §§ 7402(b) and 7604(a) to judicially enforce an 

Internal Revenue Service summons.

2. Alan Rowe is a Revenue Agent of the Internal Revenue

Service, employed in the Small Business/Self Employed Division of

the Office of the Area Director of Internal Revenue Service, 1000

Elm Street, Suite 900, Manchester, New Hampshire, 03101, and is

authorized to issue an Internal Revenue Service summons pursuant

to the authority contained in 26 U.S.C. § 7602 and Treas. Reg.

§ 301.7602-1 (as amended in 1973).

3. Upon information and belief, the respondent, James M.

Ramalho, resides or is found at 24 Bullard Drive, Hooksett, New

Hampshire 03106, within the jurisdiction of this Court.

4. Revenue Agent Alan Rowe is conducting an investigation

of the tax liability of James M. Ramalho, for the periods ending

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December 31, 2002; December 31, 2003; and December 31, 2004. See

Declaration of Alan Rowe, attached to this Petition as Exhibit A.

5. Upon information and belief, the respondent, James M.

Ramalho, is in possession and control of testimony and documents

concerning this investigation.

6. On October 7, 2005, an Internal Revenue Service summons

was issued directing the respondent, James M. Ramalho, to appear

before Revenue Agent Alan Rowe, at the Internal Revenue Service,

1000 Elm Street, Suite 900, Manchester, New Hampshire 03101, on

November 3, 2005, to testify and produce for examination books,

papers, records or other data described in the summons. See

Summons, attached as Exhibit B. An attested copy of the summons

was served in-hand on respondent Ramalho on October 7, 2005. See

Exhibits A and B. 

7. The respondent did not appear on November 3, 2005 in

response to the summons. The respondent's refusal to comply with

the terms of the summons continues to this date. See Exhibit A.

8. The books, papers, records or other data sought by the

summons are not in the possession of the Internal Revenue

Service. See Exhibit A.

9. All administrative steps required by the Internal

Revenue Code for the issuance of a summons have been taken. See

Exhibit A.

10. It is necessary to obtain the testimony and to examine

the books, papers, records or other data to properly determine

the tax liability of James M. Ramalho for the periods ending

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December 31, 2002; December 31, 2003; and December 31, 2004. 

THEREFORE, the United States requests that:

A. This Court enter an order directing the respondent,

James M. Ramalho, to show cause, if any, why he should not comply

with and obey the summons and each and every requirement of the

summons. 

B. This Court enter an order directing the respondent,

James M. Ramalho, to obey the summons and each and every

requirement of the summons by ordering the attendance, testimony

and production of the books, papers, records or other data before

Revenue Officer Alan Rowe or any other proper officer or employee

of the Internal Revenue Service, at such time and place as may be

fixed by Revenue Agent Rowe or any other proper officer or

employee of the Internal Revenue Service.

C. The United States recover its costs in this action.

D. The Court grant such other and further relief as is

just and proper.

Respectfully submitted,

THOMAS P. COLANTUONO

United States Attorney

By: /s/ Gretchen Leah Witt 

Gretchen Leah Witt, No. 2775

Assistant U.S. Attorney

Chief, Civil Division

United States Attorney's Office

53 Pleasant Street

Concord, NH 03301-3904

603-225-1552

gretchen.witt@usdoj.gov

January 3, 2006

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