Torrance

1 2 3 4 5 6 7 8 UNITED STATES DISTRICT COURT 9 FOR THE EASTERN DISTRICT OF CALIFORNIA 10 11 UNITED STATES OF AMERICA, No. 2:18-cv-1631-JAM-EFB-PS 12 Petitioner, 13 v. ORDER DIRECTING PETITIONER TO FILE

SUPPLEMENTAL EVIDENCE

14 BRIAN TORRANCE, 15 Respondent. 16 17 Petitioner United States of America filed this action seeking to enforce an Internal 18 Revenue Service (“IRS”) summons that had been served on respondent Brian Torrance 19 (“Torrance”). ECF No. 1. The government has moved for an order holding Torrancein contempt 20 and requestingthe imposition of a $350 daily fine whileTorranceremains in contempt. ECF No. 21 51. A hearing on the motion was held on October 8, 2020. ECF No. 66. 22 As discussed at the hearing, the record lacks any information about either the amount of 23 Torrance’s assessed tax liabilities orhis financial resources. Without such information, it is 24 difficult to assess whetherthe requested daily fine is appropriate. See, e.g., United States v. Wen- 25 Bing Soong, No. C-13-4088-EMC, 2015 WL 5168756, at * 4 (N.D. Sept. 3,…