IN THE UNITED STATES DISTRICT COURT

FOR THE DISTRICT OF COLORADO

Civil Action No.

UNITED STATES OF AMERICA,

Petitioner,

v.

RICHARD A. CRAWFORD, Owner, Home Construction Company,

Respondent.

________________________________________________________________________

PETITION TO ENFORCE INTERNAL REVENUE SERVICE SUMMONS

________________________________________________________________________

The United States of America (hereafter “Petitioner”), by and through undersigned

counsel, shows unto this Court as follows:

1. This is a proceeding brought pursuant to 26 U.S.C. §§ 7402(b) and 7604(a)

to judicially enforce an Internal Revenue Service summons.

2. This Court has jurisdiction pursuant to 26 U.S.C. §§ 7402(b) and 7604(a).

3. John S. Donohue is a Revenue Officer of the Internal Revenue Service’s

Small Business/Self Employed Division, Area 6, 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.

4. Richard A. Crawford, Owner, Home Construction Company (hereafter

“Respondent”) conducts business at 1594 Clayton Street, Denver, CO 80210-2819.

5. As set forth in the Declaration of Revenue Officer John S. Donohue,

attached hereto as Exhibit 1, the Internal Revenue Service is presently conducting an

Case 1:11-cv-02403-MSK Document 1 Filed 09/13/11 USDC Colorado Page 1 of 3
investigation to determine the tax liability of Respondent for the calendar years ending

December 31, 2007, December 31, 2008, and December 31, 2009.

6. Upon information and belief, Respondent is in possession and control of

testimony, books, records, papers, and other data that are relevant to the investigation.

7. On May 10, 2011, Revenue Officer Gina Hawkins personally handed an

attested copy of the summons to Respondent, as evidenced by the Certificate of Service

on the second page of the summons, attached hereto as Exhibit 2.

8. The summons directed Respondent to appear before an officer of the

Internal Revenue Service on May 24, 2011, to testify and to produce for examination

certain books, records, papers and other data more specifically described therein, all of

which are believed relevant to the said investigation.

9. Respondent failed to appear or produce documents responsive to the

summons on May 24, 2011.

10. Respondent’s refusal to comply with the summons continues to this date.

11. The testimony, books, papers, records and other data sought by the

summons are not within the possession of the Internal Revenue Service.

12. All administrative steps required by the Internal Revenue Code for the

issuance of the summons have been taken.

13. No Justice Department referral is in effect within the meaning of 26 U.S.C.

§ 7602(d) with respect to Respondent for the tax periods for which the testimony and

documents are sought.

2

Case 1:11-cv-02403-MSK Document 1 Filed 09/13/11 USDC Colorado Page 2 of 3
WHEREFORE, Petitioner respectfully prays:

1. That this Court enter an Order to Show Cause directing Respondent to show

cause, if any, why Respondent should not be compelled to comply with the Internal

Revenue Service summons, in its entirety, forthwith.

2. That the Order to Show Cause set a response date thirty (30) days from the

date it is signed in order to provide the Internal Revenue Service with time for it to be

personally served upon Respondent.

3. That any Order granting the relief sought herein be personally served on

Respondent.

4. That this Court grant such other and further relief as the Court deems just

and proper.

DATED this 13 day of September, 2011.

th

Respectfully submitted,

JOHN F. WALSH

United States Attorney

s/ Amanda Rocque

AMANDA ROCQUE

Assistant United States Attorney

1225 Seventeenth Street, Suite 700

Denver, Colorado 80202

Telephone: (303) 454-0100

Fax: (303) 454-0404

Email: amanda.rocque@usdoj.gov

Attorneys for Petitioner

3

Case 1:11-cv-02403-MSK Document 1 Filed 09/13/11 USDC Colorado Page 3 of 3