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United States v. Grote

United States District Court, N.D. Iowa, Central Division

February 1, 2018

UNITED STATES OF AMERICA, Plaintiff,
v.
RICHARD GROTE, Defendant.

          REPORT AND RECOMMENDATION

          Kelly K. Mahoney, United States Magistrate Judge Northern District of Iowa.

         I. BACKGROUND

         On 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.

         On 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[1] 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.

         II. FINDINGS OF FACT

         I make the following findings:

         1. 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.

         2. On 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.

         3. The IRS summons was issued for a legitimate purpose, to investigate Defendant's potential personal tax liability for 2012.

         4. The 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).

         5. The information sought by the IRS summons is not already in the IRS's possession. See Doc. 1-1 at 2 (¶ 6).

         6. The IRS summons satisfies all administrative steps required by the Internal Revenue Code. See Doc. 1-1 at 2 (¶ 7).

         7. The IRS summons was served on Defendant on February 6, 2017. See Doc. 1-1 at 2 (¶ 3), 5.

         8. Defendant submitted a letter to the IRS, dated November 11, 2017, but his letter failed to address or ...


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