Hayden

Order Granting Petition to Enforce IRS Summons

On November 1, 2004, Petitioner United States of America filed a petition to enforce an Internal Revenue Service (“IRS”) summons. Respondents Larry Hayden (“Mr. Hayden”), as President of Challenger Enterprises Services, Incorporated (“Challenger Enterprises”) and Joann Hayden (“Ms. Hayden”), as Secretary of Challenger Enterprises filed an opposition on November 22, 2004. A reply was filed on November 29, 2004. After thoroughly reviewing the papers, the Court finds that the government has satisfied the Powell factors. Therefore, the Court GRANTS the petition to enforce the IRS summons.

BACKGROUND

The IRS is examining the federal tax liabilities of Challenger Enterprises for the tax year ending December 31, 2002. (Beatty Decl. ¶2.) On April 26 2004, a Revenue Agent of the Small Business/Self Employed Division of the IRS, issued an IRS summons to Larry Hayden, in his capacity of President of Challenger Enterprises. (Id. ¶ 4.) The summons directed Mr. Hayden to provide testimony and certain documents. (Id.) Mr. Hayden did not appear in response to the summons but Kathy Hill, Mr. Hayden’s Power of Attorney designee, and Susan O’Brien,…