United States v. De Ochoa

IN THE UNITED STATES DISTRICT COURT EASTERN DISTRICT OF CALIFORNIA

UNITED STATES OF AMERICA,

Case No. 1:23-cv-01325-EPG Petitioner, 11 v. ORDER TO ASSIGN A DISTRICT JUDGE

FRANCISCA DE OCHOA, FINDINGS AND RECOMMENDATIONS,

RECOMMENDING THAT IRS SUMMONS BE

Respondent. ENFORCED

15 16 I. BACKGROUND On September 6, 2023, the United States filed a petition to enforce an Internal Revenue Service summons issued to Respondent Francisca De Ochoa. (ECF No. 1); see 26 U.S.C. § 7602. The summons “direct[ed] Respondent to appear on October 5, 2022, and to produce for examination books, records, papers, and other data as described in the summons.” (ECF No. 1, p. 2). However, Plaintiff did not produce the sought-after information, which relates to the federal income periods ending December 31, 22 2008 through December 31, 2015. (Id. at 1-2). 23 On September 13, 2023, the Court issued an order to show cause as to why Respondent should 24 not be compelled to obey the IRS summons, setting a…