Rios

UNITED STATES DISTRICT COURT FOR THE EASTERN DISTRICT OF CALIFORNIA 9 UNITED STATES OF AMERICA, Case No. 1:24-cv-00159-TLN-HBK Petitioner, CERTIFICATION OF FACTS AND

FINDINGS AND RECOMMENDATIONS

TO GRANT PETITIONER’S MOTION v.

AND HOLD RESPONDENT RIOS IN

CONTEMPT1

ARMANDO RIOS,

(Doc. No. 17) Respondent. SHOW CAUSE HEARING: MAY 1, 2025 16 This matter is before the Court on the United States of America’s Motion to Hold Respondent in Contempt, filed on January 10, 2025. (Doc. No. 17, “Motion”). Petitioner moves for an order finding Respondent Armando Rios in civil contempt for his failure to comply with this Court’s August 7, 2024 Order. (Id.). The August 7, 2024 Order required Respondent Rios to comply with the Internal Revenue Service (“IRS”) summons issued on January 21, 2022. (Doc. No. 14). Respondent Rios, who is appearing pro se, failed to oppose the Motion or to appear at the February 14, 2025…