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, FINDINGS,AND CERTIFICATION

RE: CIVIL CONTEMPT

14 BRIAN TORRANCE, ECF No. 51 15 Respondent. 16 17 Petitioner United States of America filed this action seeking to enforce an Internal 18 Revenue Service (“IRS”) summons served on respondent Brian Torrance (“Torrance”). ECF No. 19 1. The government has filed a motion to hold Torrance in civil contempt.1 ECF No. 51. I held a 20 hearing on the motion on October 8, 2020. Assistant United States Attorney Steven Tennyson 21 appeared on behalf of the government; Torrance appeared pro se. 22 As detailed below, Torrance has willfully violated two court orders requiring him to 23 produce documents demanded byan IRS summons. Accordingly, he is ordered to appear before 24 the assigned district judge to show cause why coercive sanctions should not be imposed for civil 25 contempt. 26 ///// 27 1 This case is before mepursuant to Eastern…