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, FINDINGS,AND CERTIFICATION

RE: CIVIL CONTEMPT

BRIAN TORRANCE, ECF No. 51 Respondent. 16 Petitioner United States of America filed this action seeking to enforce an Internal Revenue Service (“IRS”) summons served on respondent Brian Torrance (“Torrance”). ECF No. 1. The government has filed a motion to hold Torrance in civil contempt.1 ECF No. 51. I held a hearing on the motion on October 8, 2020. Assistant United States Attorney Steven Tennyson appeared on behalf of the government; Torrance appeared pro se. As detailed below, Torrance has willfully violated two court orders requiring him to produce documents demanded byan IRS summons. Accordingly, he is ordered to appear before the assigned district judge to show cause why coercive sanctions should not be imposed for civil contempt. ///// 27 1 This case is before mepursuant to Eastern…