United States v. Bell

ORDER ADOPTING MAGISTRATE JUDGE’S REPORT AND RECOMMENDATION RE: ORDER TO SHOW CAUSE WHY IRS SUMMONS SHOULD NOT BE ENFORCED

The Court has received Magistrate Judge Laporte’s Report and Recommendation Re: Order to Show Cause Why IRS Summons should not be Enforced. No objections to the report were filed. The Court has reviewed the Report and Recommendation de novo and finds the Report correct, well-reasoned and thorough, and adopts it in every respect. Accordingly,

IT IS HEREBY ORDERED that the summons be enforced and that Rita Ann Bell appear for examination forthwith and to testify and produce the requested books and records.

REPORT AND RECOMMENDATION RE: ORDER TO SHOW CAUSE WHY IRS SUMMONS SHOULD NOT BE ENFORCED

Factual and Procedural Background

This matter is before the Court on an Order to Show Cause why Respondent Rita Ann Bell should not be required to appear for examination before the Internal Revenue Service (IRS) in compliance with an IRS summons. On June 10, 1998, Petitioner United States of America, through IRS agent Corwin Fong, served a summons on Respondent to appear on June 25, 1998 to testify and to produce books and records from January 1,1998 through May…