Guevarra

UNITED STATES DISTRICT COURT NORTHERN DISTRICT OF CALIFORNIA SAN JOSE DIVISION 7 UNITED STATES OF AMERICA, Case No. 23-cv-00184-VKD

Petitioner, ORDER FOR REASSIGNMENT TO A

DISTRICT JUDGE

v.

REPORT AND RECOMMENDATION

RE PETITION TO ENFORCE IRS

AILEEN GUEVARRA, PRESIDENT, FIL- SUMMONS

AM 2 CUISINE RESTAURANT, INC., Re: Dkt. No. 1 Respondent. This matter is before the Court upon the United States’ Verified Petition to Enforce Internal Revenue Service (“IRS”) Summons. Dkt. No. 1. On January 23, 2023, the Court issued an order requiring respondent Aileen Guevarra to file a written response to the United States’ petition by March 7, 2023, and to appear before the Court on March 28, 2023 at 10:00 a.m. and show cause why the subject IRS summons should not be enforced. Dkt. No. 4. Ms. Guevarra did not file any response. Nor did she appear at the March 28, 2023 hearing. At the hearing, the United States advised that just prior to the hearing, Ms.…