United States District Court, N.D. Iowa, Central Division
REPORT AND RECOMMENDATION
K. Mahoney, United States Magistrate Judge Northern District
October 16, 2017, Plaintiff, the United States of America
filed a petition for enforcement of a summons issued by the
Internal Revenue Service (IRS) to Defendant, Richard Grote.
Doc. 1. The Honorable Linda R. Reade, United States District
Judge, referred this matter to me for further proceedings and
a report and recommendation on disposition. Doc. 2.
October 19, 2017, I issued an order setting a hearing for
Defendant to show cause why he should not be compelled to
comply with the IRS summons. Doc. 3. Although he was served
with a copy of that order (Doc. 4), Defendant failed to
appear at the scheduled hearing. Doc. 7. He had sent a letter
to the IRS (dated November 11, 2017) in response to an IRS
letter dated August 16, 2016. Doc. 6-1. I scheduled a second
hearing regarding his matter for January 30, 2018. Doc. 8.
Plaintiff, in compliance with my order (Doc. 8) filed a
status report on January 24, 2018, indicating Defendant has
still not complied with the IRS summons. Doc. 10. On January
30, 2018, I held a second show cause hearing. Doc. 12.
Defendant, having been served notice on December 2, 2017
(Doc. 9), again failed to appear for the hearing.
FINDINGS OF FACT
the following findings:
Defendant Richard Grote is found in Hampton, Iowa, which is
within the Northern District of Iowa. See Docs. 1 at
1 (¶ 3), 1-2, 1-3, 1-4, 4, 6-1, 9.
January 23, 2017, Revenue Officer Bart Brellenthin issued an
IRS summons to Defendant, seeking production of books,
papers, records, or other data, in furtherance of an
investigation into Defendant's personal tax liability for
2012 (“IRS summons”). See Doc. 1-1 at 1
(¶¶ 1-2), 4.
IRS summons was issued for a legitimate purpose, to
investigate Defendant's potential personal tax liability
IRS summons seeks information relevant to that purpose, in
that it seeks to examine records that will help the IRS
determine what, if any, personal taxes Defendant owes for
2012. See Doc. 1-1 at 3 (¶ 9).
information sought by the IRS summons is not already in the
IRS's possession. See Doc. 1-1 at 2 (¶ 6).
IRS summons satisfies all administrative steps required by
the Internal Revenue Code. See Doc. 1-1 at 2 (¶
IRS summons was served on Defendant on February 6, 2017.
See Doc. 1-1 at 2 (¶ 3), 5.
Defendant submitted a letter to the IRS, dated November 11,
2017, but his letter failed to address or ...