Kristensen

IN THE UNITED STATES DISTRICT COURT EASTERN DISTRICT OF CALIFORNIA 10 UNITED STATES OF AMERICA, No. 2:19-cv-2472 MCE DB

Plaintiff,

FINDINGS AND RECOMMENDATIONS

v.

KENNETH KRISTENSEN and SUSAN

KRISTENSEN,

Defendants. 17 On December 11, 2019, plaintiff filed a petition to enforce summonses of the Internal Revenue Service (“I.R.S.”). (ECF No. 1.) On December 16, 2019, the undersigned issued an Order to Show Cause as to why the summonses should not be enforced. (ECF No. 5.) A copy of that order, along with the verified petition filed December 11, 2019, and its supporting documents was served on the defendants on February 26, 2020. (ECF No. 9.) The matter came before the undersigned for hearing on March 13, 2020, pursuant to the order to show cause. (ECF No. 10.) Attorney Steven Tennyson appeared for plaintiff, along with Revenue Officer Clifford Brown, Jr. Neither defendant filed a response to the Order to Show Cause or appeared at the March 13, 2020 hearing.1

1 Attorney Tennyson stated…