Torrance
(PS) United States of America v. Torrance
Opinion
Trial Court Opinion
UNITED STATES DISTRICT COURT FOR THE EASTERN DISTRICT OF CALIFORNIA 10 UNITED STATES OF AMERICA, No. 2:18-cv-1631-JAM-EFB PS Petitioner v. FINDINGS AND RECOMMENDATIONS BRIAN E. TORRANCE, Respondent. 16 The court ordered respondent Brian Torrance to show cause why he should not be compelled to comply with an Internal Revenue Service (“IRS”) tax summons. ECF No. 4. He has not done so and for the following reasons, it is recommended that respondent be ordered to comply with the tax summons.2 I. Background The United States filed a petition to enforce an IRS summons on June 5, 2018. ECF No. 1. According to the petition, Revenue Agent David Palmer is assigned to collect the assessed federal income tax (Form 1040) liabilities for respondent for tax years 2006, 2008, 2009, 2010
1 This case, in which plaintiff is proceeding pro se, is before the undersigned pursuant to 28 U.S.C. § 636(b)(1) and Eastern District of California Local Rule 302(c)(21).
2 This action was previously…