Rose
United States v. Rose
Opinion
Opinion
Gonzalez, J.
Findings and Order Granting Government’s Motion to Hold Respondent in Contempt for Failure to Comply with Court Order Enforcing Internal Revenue Service Summons
Petitioner, the United States of America (“government”), has filed a motion for civil contempt sanctions against Respondent Dana A. Rose, the former President of White Rhino Corporation, for her failure to comply with the Court’s August 24, 2005 order compelling her to comply with an IRS summons. The summons was initially issued by the IRS as part of its investigation of the tax liability of the White Rhino Corporation for the fiscal year ending March 31, 2001.
A hearing was initially held before Chief Judge Irma E. Gonzalez on the government’s motion on March 13, 2006. Goud Maragani appeared on behalf of the IRS. Respondent did not appear. On the Friday prior to the hearing, however, Respondent’s husband, David Rose, filed a declaration in response to the government’s contempt motion. As a result, the Court required the parties to file additional briefing and declarations regarding the government’s motion. Those briefs and declarations have been filed.