Free Letter - District Court of Delaware - Delaware

mg Case 1 :04-mc-00185-GMS Document 4 Filed 06/17/2005 Page 1 of 2
` H p _ i U.S. Departnient of Justice
U ” ‘ Cbzited States Attorney ’s Ojjice
- District of Delaware -
The Nemours Building (302) 573-6277
1007 Orange Street, Suite 700 FAX (302) 573-643l
' I-*.0. Box 2046 ‘
Wilmington, Delaware I 9899-2046
‘ June 17, 2005 A
Honorable Gregory M. Sleet
United States District Cotut Judge
Boggs Federal Building `
844 King Street V ·
Wilmington, DE 19801
RE: United States v. Fred P. Layaou
Case No. 04—MC—185 (GMS) ‘
Dear Judge Sleet:»
Enclosed. please find the March 10, 2005, letter from Judy Layaou, wife of the
Respondent in the above-captioned case, which appears to be an attempt to comply with
the‘Court’s January 31, 2005, Order to Show Cause (D.I. 3). A representative of the
Internal Revenue Service had infonned Ms. Layaou several weeks ago that this response
should be tiled with the Court. However, since the letter is still not reflected in the Cou1t’s .
‘ . docket sheet, the Government forwards the letter to the Court for the Court’s consideration.
To date, the Internal Revenue Service has not received from the Respondent any of _
the material sought in its Sunnnons Enforcement Action. It is the position of the Internal
Revenue Service that the letter does not satisfy the Court’s January 31, 2005, Order to
Show Cause. Almost a year has elapsed since the Internal Revenue Service initiated ·
formal administrative action on June 21, 2004, against the Respondent. Accordingly, the
Government respectfully requests that the Court enter an order enforcing the Internal
Revenue Service Suminons, or in the altemative, schedule a hearing on this matter.

Case 1 :04-mc—00185—GMS Document 4 Filed 06/17/2005 Page 2 of 2
“ Hon. Gregory M. Sleet ` .
June 17, 2005 ·
Page Two ` ·
As always, I remain available to answer any questions that the Court may wish to
have addressed. A
~ Respectfully,
COLM F. CONNOLLY
_ United States Attomey _
BY: .
b Ellen W. Slights
_ Assistant United States Attorney
EWS:l Enclosure _ ,
cc: Clerk, U.S. District Court
Lawrence Eberle ·
Fred Layaou
Judy Layaou . .