Torrance

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. ORDER AND FINDINGS AND

RECOMMENDATIONS

BRIAN TORRANCE, Respondent. 16 This case was before the court on April 1, 2020, for hearing on petitioner the United States’ motion to compel respondent Brian Torrance’s compliance with an Internal Revenue Service’s (“IRS”) summons. ECF No. 31. Assistant United States Attorney Steven Tennyson appeared on behalf of petitioner; respondent appeared pro se. Also pending is respondent’s motion to dismiss this case. ECF No. 34. For the reasons stated on the record, and as discussed briefly below, petitioner’s motion to compel is granted. Further, it is recommended that respondent’s motion to dismiss be denied. I. Motion to Compel Revenue Agent David Palmer previously issued an IRS summons directing Torrance to appear before the agent on May 2, 2017, to give testimony and produce for examination books, 27 …