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7 UNITED STATES DISTRICT COURT 8 9 EASTERN DISTRICT OF CALIFORNIA 10 UNITED STATES OF AMERICA, Case No. 1:24-cv-01157-KES-SAB 11 Petitioner, FINDINGS AND RECOMMENDATIONS 12 RECOMMENDING IRS SUMMONS v. SERVED UPON ROBERT J. COYLE AND 13 VALLEY PROTEIN, LLC BE ENFORCED ROBERT J. COYLE, et al., 14 (ECF No. 1) Respondents. 15 OBJECTIONS DUE WITHIN FOURTEEN DAYS 16 17 On September 30, 2024, the United States filed a petition to enforce an Internal Revenue 18 Service (“IRS”) summons issued to Respondent Robert J. Coyle in his capacity as president of 19 Respondent Valley Protein, LLC. (ECF No. 1.) On October 10, 2024, the Court issued an order 20 to show cause as to why that summons should not be enforced. (ECF No. 6.) A copy of that 21 order, the petition, and its supporting documents were personally served on Respondent on 22 October 21, 2024. (ECF No. 7.) 23 This matter came for a hearing before the undersigned on December 11, 2024. (ECF No. 24 8.) Assistant U.S. Attorney Robert A. Fuentes appeared on behalf of Petitioner. Robert J. Coyle 25 appeared pro se on behalf of himself and Valley Protein. (Id.) Respondent Coyle presented no 26 argument at the hearing, and Respondents have not filed any defense or opposition to the petition 27 as provided in the order to show cause. Respondent Coyle confirmed that he may be served at the “Hedges” address at which he was served the petition, which is 1828 E. Hedges Avenue, 1 Fresno, CA 93703. (ECF No. 7.) 2 Based on the uncontroverted, verified petition and supporting declaration by Revenue 3 Officer Lori L. Minjarez, and the entire record, the undersigned makes the following findings, 4 pursuant to

(b)(1)(B) and (C) and Rule 304 of the Local Rules of the United 5 States District Court for the Eastern District of California: 6 1. Subject matter jurisdiction is invoked pursuant to

and 1345 7 and is found to be proper.

(b) and 7604(a) authorize the government to bring 8 this action in this Court. 9 2. The petition, declaration, and exhibits constituted a prima facie showing that the 10 subject IRS investigation is conducted pursuant to a legitimate purpose, that the associated 11 inquiry is relevant to that purpose, that the information sought is not already within the IRS’ 12 possession, and that the administrative steps required by the Internal Revenue Code have been 13 followed. See United States v. Powell,

(1964). 14 3. Because Respondents have not presented any argument or evidence in this matter, 15 they have not rebutted that prima facie showing. 16 4. The IRS summons issued on February 24, 2023 (ECF No. 1-1 ¶ 4), and served 17 upon Respondent Coyle that same date (Id. at ¶ 5), seeking testimony and production of 18 documents and records in his possession was issued in good faith and for a legitimate purpose 19 under

, that is, to ascertain the correctness of Respondent Valley Protein’s tax 20 returns and to determine its tax liabilities for the annual periods ending December 31, 2011, 21 through December 31, 2021, and for the quarterly periods ending September 30, 2011, June 30, 22 2012, September 30, 2012, December 31, 2012, and March 31, 2013. (Id. at ¶ 3.) 23 5. The information sought by the IRS is relevant to that legitimate purpose and not 24 already in the possession of the IRS. 25 6. The administrative steps required by the Internal Revenue Code have been 26 followed. 27 7. There is no evidence of a referral of this case by the IRS to the Department of 1 Accordingly, IT IS HEREBY RECOMMENDED that the IRS summons served upon 2 Respondent Coyle in his capacity as president of Respondent Valley Protein be enforced and 3 that: 4 1. Respondent Coyle be ordered to appear at the United States Attorney’s Office 5 located at the Robert E. Coyle United States Courthouse, 2500 Tulare Street, Suite 4401, Fresno, 6 CA 93721, before Assistant U.S. Attorney Robert A. Fuentes or IRS Revenue Officer Lori L. 7 Minjarez at 10:00 AM on January 13, 2025; 8 2. Respondent Coyle be ordered, on the above date and time, to produce for 9 examination and copying all documents and records demanded by the summons that are in his 10 possession, custody, or control regarding assets, liabilities, or accounts of Respondent Valley 11 Protein, LLC, including, but not limited to, bank statements, checkbooks, canceled checks, 12 savings account passbooks, records or certificates of deposit, and other forms or data listed in the 13 summons; and, 14 3. Failure to comply with this order may result in the issuance of sanctions. 15 These findings and recommendations are submitted to the United States District Judge 16 assigned to this case under

(b)(1)(B) and (C) and Rule 304 of the Local Rules of 17 the United States District Court for the Eastern District of California. Within fourteen days after 18 being served with these findings and recommendations, any party may file written objections 19 with the court and serve a copy on all parties. Such a document should be titled “Objections to 20 Magistrate Judge’s Findings and Recommendations.” Any reply to such objections shall be 21 served and filed within fourteen days after service of the objections. The District Judge will then 22 review these findings and recommendations pursuant to

(b)(1)(C). 23 / / / 24 / / / 25 / / / 26 / / / 27 / / / 1 It is FURTHER ORDERED that the United States shall serve a copy of this Order on 2 | Robert J. Coyle, 1828 E. Hedges Avenue, Fresno, CA 93703, and file proof of service within 3 | three (3) days of completing service. 4 18 s0 ORDERED DAM Le 6 Dated: December 12, 2024 STANLEY A. BOONE 7 United States Magistrate Judge 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28