Halliday

UNITED STATES DISTRICT COURT EASTERN DISTRICT OF CALIFORNIA 7 MICHAEL IOANE, et al, CASE NO. 1:07-CV-0620 AWI EPG

Plaintiffs ORDER RE: MOTION FOR PARTIAL

SUMMARY JUDGMENT OR, IN THE

v. ALTERNATIVE, FOR AN ORDER

TREATING SPECIFIED FACTS AS

KENT SPJUTE, et al, ESTABLISHED

Defendants (Doc. 506)

13 I. History The current Plaintiffs are Michael Ioane Sr. and Shelly Ioane who lived at 1521 Fruitland Ave., Atwater, CA. They are a married couple involved in tax disputes with the United States. Kent Spjute, Jean Noll, Jeff Hodge, Brian Applegate, and Michelle Casarez are Internal Revenue Service agents (“Federal Agents”). Based on the affidavit of Kent Spjute, the United States was able to obtain a search warrant for Plaintiffs’ residence to collect records related to Steven and Louise Booth, clients of Michael Ioane Sr. The search was carried out by Federal Agents (including the previously named individuals) on June 8, 2006. This search forms…