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United States v. Bowler

United States District Court, D. Minnesota

April 15, 2015

United States of America, Petitioner,
v.
Edmund C. Bowler, and Bowler Appraisals, Inc., Respondents.

Bahram Samie, Esq., Assistant United States Attorney, counsel for Petitioner.

REPORT AND RECOMMENDATION

JEFFREY J. KEYES, Magistrate Judge.

INTRODUCTION

This matter is before the Court based on the request of the United States of America that Respondents be held in civil contempt for failing to comply with the District Court's November 14, 2014 Order (Doc. No. 10) requiring Respondents to comply with an Internal Revenue Service Summons. Based on the record and on all the files and proceedings herein, the Court recommends that Respondents be held in civil contempt and makes the following proposed findings of facts and conclusions.

PROPOSED FINDINGS OF FACT

1. The United States sought to enforce two Internal Revenue Service ("IRS") summonses issued to Respondents for records and testimony regarding income tax liability for the tax years 2008, 2009, 2010, 2011 and 2012.

2. On August 21, 2014, the Court issued an Order to Show Cause requiring Respondents to appear on October 22, 2014 before the undersigned and show cause why they should not be forced to comply with the summonses. (Doc. No. 3.)

3. Respondents were personally served with the Order and Petition on August 28, 2014. (Doc. Nos. 4-5.)

4. Respondents failed to appear at the hearing on October 22, 2014. (Doc. No. 9 at 1.)

5. On October 29, 2014, the Court issued a Report and Recommendation, recommending that the United States' Petition to Enforce Internal Revenue Summons be Granted and advising Respondents that failure to comply with the summonses could result in a finding of contempt. (Id. at 1-2.)

6. On November 14, 2014, noting no objections to the Report and Recommendation, the District Court granted the United States' Petition to Enforce Internal Revenue Summons and ordered Respondents to appear before an IRS representative within 30 days or any later date agreed upon by the IRS and obey every requirement of the summonses. (See Doc. No. 10 at 1.)

7. To date, Respondents have not appealed or otherwise challenged the Court's decision.

8. On January 9, 2015, Revenue Officer Krista M. Sullivan left two sealed envelopes containing letters dated January 7, 2015 from the United States Attorney's Office for the District of Minnesota at Respondent Edmund C. Bowler's last and usual place of abode located at 105 Sunset Drive, Jordan, MN 55352, as well as with an employee of Respondent Bowler Appraisals, Inc. at the business's address located at 207 E. 1st Street, Jordan, MN 55352. (Doc. No. 13, Second Decl. of Krista M. Sullivan ("Second Sullivan Decl.") ¶ 3, Exs. A & B.) Enclosed with the letters were copies of the Court's November 14, 2014 Order and the April 2, 2014 summonses. (Id. ) The letters instructed Respondents to comply with the Court's Order no later than January 23, 2015. (Id. ¶ 4.)

9. To date, Respondents have not contacted Revenue Officer Sullivan regarding compliance with the Court's ...


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