United States of America et al v. Edwards Doc.

Case 1:06-cv-00787-OWW-DLB Document 2 Filed 06/20/2006 Page 1 of 2

1 McGREGOR W. SCOTT
United States Attorney
2 KIRK E. SHERRIFF (SBN 219488)
Asst. United States Attorney
3 U.S. Courthouse, Suite 4401
2500 Tulare St.
4 Fresno, CA 93721
Telephone: (559) 497-4000
5 Facsimile: (559) 497-4099
6 Attorneys for the
United States of America
7
8 UNITED STATES DISTRICT COURT
9 EASTERN DISTRICT OF CALIFORNIA
10
In the Matter of the Tax ) No. 1:06-at-00268
11 Indebtedness of: )
)
12 DAVID J. EDWARDS ) ORDER AUTHORIZING ENTRY UPON
) PREMISES TO EFFECT LEVY
13 Ex Parte UNITED STATES OF )
AMERICA, and DENNIS R. )
14 COLLINS, Revenue Officer )
)
15 Applicants for Order. )
)
16 ______________________________)
17
The UNITED STATES OF AMERICA and its Revenue Officer, DENNIS
18
R. COLLINS, have applied for an Order to enter upon and into the
19
gated premises located at 5045 E. Anderson Ave., Fresno,
20
California 93727 and at 5025 E. Anderson Ave., Fresno, California
21
93727 (collectively, the “Property”), for the purpose of
22
searching for, levying upon, and seizing assets described in the
23
declaration of DENNIS R. COLLINS, as well as other similar
24
equipment and assets belonging to DAVID J. EDWARDS (“Taxpayer”)
25
found on or within the Property and subject to levy in collection
26
of certain due and unpaid assessments of Internal Revenue taxes
27
now outstanding against the Taxpayer.
28
-1-
ORDER

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 Case 1:06-cv-00787-OWW-DLB Document 2 Filed 06/20/2006 Page 2 of 2

1 Upon the showing made by the declaration under penalty of

2 perjury of DENNIS R. COLLINS, the Court finds that there is
3 probable cause to believe that (1) the Taxpayer has outstanding
4 federal tax liabilities, (2) the IRS has made notice and demand
5 upon the Taxpayer for such federal tax liabilities, (3) the
6 Taxpayer has neglected or refused to pay such federal tax
7 liabilities, and (4) assets or rights to assets belonging to the
8 Taxpayer, and subject to levy and seizure, are located on or
9 within the Property. Entry onto the Property to search for and
10 seize assets of the Taxpayer subject to levy under the Internal
11 Revenue laws is reasonable under the circumstances.
12 NOW, THEREFORE, IT IS HEREBY ORDERED that DENNIS R. COLLINS,
13 and/or such other officers, contractors, and agents of the
14 Internal Revenue Service of the United States as it may
15 designate, are authorized and directed to enter upon and into the
16 Property during business hours, or the daytime, within twenty-one
17 (21) days from the date this Order is signed, for the purpose of
18 searching for and seizing the assets described in the Declaration
19 of DENNIS R. COLLINS, as well as other similar equipment and
20 assets belonging to the Taxpayer that are found on the Property
21 and are subject to levy in accordance with applicable Internal
22 Revenue laws and regulations of the United States.
23
IT IS SO ORDERED.
24
Dated: June 20, 2006 /s/ Sandra M. Snyder
25 icido3 UNITED STATES MAGISTRATE JUDGE
26
27
28
-2-
ORDER