Torrance
(PS) United States of America v. Torrance
Opinion
Trial Court Opinion
MCGREGOR W. SCOTT United States Attorney STEVEN S. TENNYSON Assistant United States Attorney Eastern District of California 501 I Street, Suite 10-100 Sacramento, CA 95814-2322 Telephone: (916) 554-2798 Facsimile: (916) 554-2900
Attorneys for the United States of America
IN THE UNITED STATES DISTRICT COURT EASTERN DISTRICT OF CALIFORNIA 9 UNITED STATES OF AMERICA, Case No. 2:18-CV-01631-JAM-EFB 10 Petitioner, ORDER v.
BRIAN E. TORRANCE,
13 Respondent. 14
Petitioner United States of America filed this action seeking to enforce an Internal Revenue Service summons served on Respondent Brian Torrance. (ECF No. 1). On April 22, 2020, the magistrate judge issued proposed Findings and Recommendations, finding that Torrance had willfully violated two court orders requiring him to produce documents demanded by the IRS summons. (ECF No. 75). Torrance filed an objection to the Findings and Recommendations (ECF No. 78), and the United States filed a reply. (ECF No. 83). On November 24, 2020, the Court held a hearing on this matter.…