Free Petition to Enforce IRS Summons - District Court of California - California

Case 3:07-cv-05653-MEJ

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Filed 11/07/2007

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SCOTT N. SCHOOLS (SCSBN 9990) United States Attorney THOMAS MOORE (ASBN 4305-078T) Assistant United States Attorney Chief, Tax Division DAVID L. DENIER (CSBN 95024) Assistant United States Attomey 9th Floor Federal Building 450 Golden Gate Avenue, Box 36055 San Francisco, California 94102 Telephone: (415) 436-7000 Fax: (415) 436-6748 Attorneys for the United States of America
IN THE UNITED STATES DISTRICT COURT FOR THE NORTHERN DISTRICT OF CALIFORNIA SAN FRANCISCO DIVISION UNITED STATES OF AMERICA and JOHN MYERS, Revenue Officer, Petitioners,
) ) ) )
I

NO. ENFORCE INTERNAL REVENUE SERVICE SUMMONS

j VERIFIED PETITION TO

v.
PHILIP BEITPOULICE, Respondent.

j

1

Petitioners, the UNITED STATES OF AMERICA and its Revenue Officer, JOHN
MYERS, allege and petition as follows:

1.

This proceeding is brought and this Court has jurisdiction hereof under Sections

7402@) and 7604(a) of the Internal Revenue Code (26 U.S.C.
2.

$5 7402 and 7604).

Petitioner JOHN MYERS is and at all times mentioned herein was an employee

md officer of the Internal Revenue Service of the United States Department of the Treasury iuthorized by the Secretary of the Treasury to perform the duties and take the actions described n Sections 7602 and 7603 of the Internal Revenue Code (26 U.S.C. $5 7602 and 7603), under
lkeasury Regulations 54 301.7602-1 and 301.7603-1 (26 C.F.R. QQ 301.7602-1 and 301.7603-1).

3.

Petitioner JOHN MYERS is and at all times mentioned herein was attempting in

be course of authorized duties to ascertain the assets and liabilities of PHILIP BEITPOULICE
ferified Petition To Enforce RS Summons

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in order to prepare a Collection Information Statement relative to the collection of certain unpaid tax liabilities of PHILIP BEITPOULICE.

4.

Petitioner JOHN MYERS is and at all times herein was attempting in the course

of authorized duties to have respondent produce for inspection, examination and copying by petitioner certain records possessed by respondent which are relevant and material to his attempt to ascertain the assets and liabilities of PHILIP BEITPOULICE, for purposes of preparing a Collection Information Statement.

5.

Respondent PHILIP BEITPOULICE's last known address is 7184 Glenview

Drive, San Jose, CA 95120, which is within the venue of this Court.

6.

Petitioner JOHN MYERS is informed and believes that said respondent is in

possession and control of records, paper and other data regarding income, assets and liabilities, and other matters covered by said petitioner's inquiry and to which petitioners do not otherwise have access, possession, or control.

7.

On July 2,2007, in accordance with law, petitioner JOHN MYERS served a

summons on respondent PHILIP BEITPOULICE in respect to the subject matter described in paragraphs 3,4, and 6 above, by leaving an attested copy of the summons at the last and usual place of abode of the respondent PHILIP BEITPOULICE. The requirements of said summons u e self-explanatory, and a true copy thereof is attached hereto as Exhibit A and is hereby ~ncorporated reference as a part of this petition. by

8.

The items sought by the summons described in paragraph 7 above are relevant to

md can reasonably be expected to assist in the preparation of the Collection Information Statement for PHILIP BEITPOULICE. It was and now is essential to completion of ~etitioner's inquiry regarding the preparation of the Collection Information Statement for

PHILIP BEITPOULICE that respondent produce the items demanded by said summons. 9. 10.
The respondent did not appear on July 24,2007, as requested in the summons. By letter dated September 14,2007, respondent PHILIP BEITPOULICE was

~rovided with another opportunity to comply by appearing for an appointment with petitioner

lOHN MYERS on October 1,2007. See Exhibit B.
Verified Petition To Enforce

RS Summons

2

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11. summons.

As of the date of this petition, the respondent has failed to comply with the

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12. su-ons

All administrative steps required by the Internal Revenue Code for issuance of the

have been taken. 13. There has been no referral to the Department of Justice for criminal prosecution

of the matters described in the summons.

WHEREFORE, having stated in full their petition against the respondent, petitioners
pray for enforcement of the subject summons as alleged and set forth above, as follows: A. That the named respondent herein be ordered to appear and show cause before this

Court, if any, why respondent should not be compelled by this Court under 26 U.S.C.

5 7604(a)

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to give such testimony and to produce such items as are required in the herein above-described summons;

B.

That respondent be ordered by the Court to appear before the petitioner JOHN

1II
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1 MYERS or any other designated agent, at a time and place directed by the Court and then and
there give such testimony and produce such items as is required by the summons; and C. That the Court grant the petitioner UNITED STATES OF AMERICA its costs in this proceeding and such other and further relief as may be necessary and proper. SCOTT N. SCHOOLS United States Attorney

L. DENIER Assistant United States Attorney Tax Division

DAGD

Verified Petition To Enforce IRS Summons

Case 3:07-cv-05653-MEJ
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Summons
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In the m'atter o f ' Philip Beitpoulice, 7184 Glenview Drive, San Jose, C A 95120 Internal Revenue Service (Division): Small BusinessISelf Employed IndustryIArea (name or number): Small BusinesslSelf Employed California Area l'eriods: 1997,2000,2001.2002, 2004,2005

The Commissioner o Internal R e v e n u e f
To: PHILIP BElTPOULlCE 7184 GLENVIEW DRIVE, SAN JOSE, C A 95120

At:

You are hereby summoned and requlred to appear before J. Myers MIS 5115, an otllcer of the Internal Revenue Service, to give testimony and to bring with you and to produce for examinalionthe following books, records, papers, and other dala relating lo the tax liability or the collection of the tax liability or for the Purpose 01 inquiring into any offense conneclad with the administrationor enforcement of the internal revenue laws concerning the person identifiedabove for the periods !illom. All documents in your possession and control reflecting the assets and liabilities of the above named taxpayer(s) including, bul not limited lo, the foJiowing all bank statements, checkbooks, canceled checks, savings account passbooks, and records of certificates of deposit, for the period JANUARY 1. 2007 to JUNE 30, 2007. regarding accounts or assets held in the name of the taxpayer(s) or held for the benefit ofthe taxpayer(s); all records or documents regarding stocks and bonds, deeds or contracts regarding real property, current registration certincates for motor vehicles, and life or health insurance policies currently in force, any of which items are owned, wholly or partially, by the laxpayer(s), or in which Ihe taxpayer(s) have a security interest, or held for the benefit of either or both of the taxpayer(s), so that a current Collection lnformat~on !Statement may be prepared. A blank copy of such Collection Information Statement is attached hereto to guide you in the production of the necessary documents and records.

Do not write in this space

Business

address and telephone number of IRS officer b e f o r e whom you a r e to a p p e a r :
951 13 408 817-6446 55 South Market Street. San Jose, CA 95113 at&o'clockAm. Revenue Code this
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55 - South Markel Streel. San Jose, CA

Place and time for a p p e a r a n c e at

Depadmenl of the Treasury Internal Revenue Sewice www.irs.gov Form 2039(Rev. 12-2001) ' Catalog ~u'mber 21405J

IRS

o n t h e 24TH day of JULY ,= Issued under authority of the Intern.

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&day of>\
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p & d ~7

-~ '&f&&h~ L A
Signalure ol tssuing%flice?

Revenue Officer

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Signalure of Approving Oficer (il applicable1

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GROUP MANAGER i?le

EXHIBIT-A

Original

-- to be keDt by IRS

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Service of Summons, Notice
and Recordkeeper Certificates
(Pursuanl to section 7603, Internal Revenue code) I certify that I served the summons shown on the front of this form on:
Date
Time

1.

n

I certify that I handed a copy of the summons, which contained the attestation required by 7603, to the person to whom it was directed.

HOW
Summons 2, Was Served
Sianature

pfl

I certif that I left a co y of the summons, which contained the attestation required by i760{ at the last an usual place ?f abode of the person to whom it was directed. I Iefl e copy with the following person ( ~any): f

cf

wh~ch conlalned the attestation required by last known address of the person to whom it recordkee~er within the meanina of 6 7603(b\ > , I sent the sumrnoris to the foll
- -

I

Title

Kc j~5% \ determine whether or not records of the business 4. ~ h $certificate is &de to show compliance with d l~k!"ection 7609. This certificate does not apply transactions or affairs o f a n identified person have to summonses served on any officer or employee been made or kept. of the person towhose liability the summons I certify that, within 3 days of serving the summons, I relates nor to summonses in aid of collection, to gave notice (Part D of Form 2039) to the person determine the identity of a person having a named below o n the date and in the manner indicated. numbered account or similar arrangement, or to
Date of giving Notice: Name of Noticee: Address of Noticee (if mailed): I gave notice by certified or registered mail to the last known address of the noticee. I left the notice at the last and usual place of abode of the noticee. I left the copy with the following person (if any).
Title

cjC-P

<, r

Time:

I gave notice by handing it to the noticee. In the absence of a last known address of the noticee, I lefl the notice with the person summonsed. No notice is required.

How Notice Was Given
Signalure

I certify that the period prescribed for heginning a proceeding to quash this summons has expired and that no such proceeding was instituted or that the noticee consents to the examination. Signature

1

Title

_ -L-

Form 2039 (Rev. 12-2001)

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DEPARTMENT OF THE TREASURY
INTERNAL REVENUE SERVICE OFFICE OF CHIEF COUNSEL SlvlHLL BUSII'IESSISELF-EIVIPLOYED DIVISION COUI\1SEL 55 SOUTtI MARKET STREET. SUITE 505 SAN JOSE. CA 95113 (408) 817-4650 FAX (408) 817-4657

SEP 1 4 2007
I'Iiil~pBciLpoi~licc 71 84 Cilcnvieu, Drivc San .lost. CA 05 I30

OLII. f i c e represents the Area Uil-eclol-of' the lnteiiial R c v m ~ Service. We have been o ~e inionnecl by the Area Director that yo11have nol f ~ ~ lcomplied with the summons scr\(ed ~ l p o n ly yo^^ on .Iuly 2; 2007, requiring you to appear and p~.oducedocuments.
I Legal proceedings may be brought against ~ O Lin the United States District Coi~rtfor not coml~lying with the summons. In ordel- to give yo^^ LI finc~lopportunity lo comply, \ye ha\,e schedllled an appointment a( the t i n ~ e date given on paxe two. Failu1.e to appear at the and al,pointn~entulill be deen~ed intention not to co1u1,ly u ~ i t h summons. Please bring a11 of an the the information and documeilts specified in the sumll1olls.

If yo11 ha\,e any c]uestions. j~leasecontact Reveni~e Officer Sohn Myera1 the atldl-css or lelepho~le~l~uiiber shown.

,/ cc:

Al1ol.ney (SBSE)

.ltrhn h4yer; 11 51 16 -0

EXHIBIT B

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Datc: O c k ~ b c r1. 2007 'lime: 10:00 a.ill. I'lace: 55 SOLIII~ Marl;ec SLI-cct Suite 000 S;ln .lost, CA 0 5 1 11

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VERIFICATION
I, JOHN MYERS, pursuant to 28 U.S.C.
1746, declare and state as follows:

I am a duly employed Revenue Officer in the San Jose, California office of the Internal tevenue Service of the United States Treasury Department. I am one of the petitioners making he foregoing petition. I have read and know the entire contents of the foregoing petition, and all itatements of fact contained in said petition are true to the best of my own personal knowledge md recollection, and as to those facts stated upon information and belief, I believe them to be rue.
I declare under penalty of pejury that the foregoing is true and correct.

Executed on

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at San Jose, California.