UNITED STATES DISTRICT
_______ DISTRICT OF __________
IN THE MATTER OF THE
TAX INDEBTEDNESS OF
ORDER FOR ENTRY ON
PREMISES TO EFFECT LEVY
The Court has reviewed the Application of Internal Revenue Service to Enter Premises To effect Levy and Declaration in Support Thereof, as well as all other papers filed in connection with this matter.
This Declaration of ___________, a revenue officer of the Internal Revenue Service, states that _________________________ is a taxpayer with an outstanding assessed federal tax liability of _____________ plus statutory additions. Declaration of ____________ ("__________ Decl") at Para. 6. The Internal Revenue Service has sent notices and demands to the taxpayer, but the taxpayer has neglected or refused to pay the taxes owed. ______________ Decl., Paras. 2, 4, and 5. On __________, ____, while at the taxpayer's business premises located at ____________________, __________, ________________, Ms. __________ observed property including, but not limited to, desks, chairs, filing cabinets, display cases, computer, engraving machines and inventory of trophy plate materials. __________ Decl., Para. 3. _____________ stated that the taxpayer owned the aforementioned property. Id. Additionally, the revenue officer has stated that it is believed and anticipated that property su ch as cash, checks, credit card slips/drafts and accounts receivable will be on the premises. Id.
Based on the foregoing, this Court hereby finds that probable cause exists to believe that the property described above, and other items of a similar nature, can be found at the listed address and that such property is subject to seizure pursuant to 26 U.S.C. Section 6331 because it has a sufficient nexus with the taxpayer. Flores v. United States, 551 F.2d 1169 (9th Cir. 1977). See also, United States v. Condo, 782 F.2d 1502 (9th Cir. 1986); In the Matter of the Tax Indebtedness of Gerwig, 461 F. Supp. 449 (C.D. Cal. 1978); In the Matter of the Tax Indebtedness of Stubblefield, 810 F.Supp. 277 (E.D. Cal. 1992)
IT IS ORDERED as follows:
- That __________, and/or any other properly designated agent of the Internal Revenue Service, be authorized to enter the above-described business premises in order to search for, levy upon, and seize the property described above and all property of a similar nature. The Internal Revenue Service may also seize any and all property and rights to property (except such property as is exempt under 26 U.S.C. Section 6334) belonging to ____________________________________ which is in plain view during the course of the above-described search and seizure.
- That in making this seizure, the revenue officer(s) shall enter only the business premises located at ____________ ___________, ___________, _____________, and only during daylight business hours, and do so within twenty-eight (28) days of the date of this order, or entry thereof.
- That in making this seizure, the revenue officer(s) shall neither search through nor seize the private papers belonging to the taxpayer.
- That such officer(s) shall make a detailed inventory as to the property seized, leaving a copy thereof at the premises, as well as personally serving a copy on the taxpayer or, if unavailable at the premises, leaving a copy thereof at the above address. The inventory is to provide that name of any Internal Revenue Service representative involved in the seizure, along with an address and telephone number where the representative can be contacted by the taxpayer.
- That such officer(s) shall serve a copy of this Order on the taxpayer by leaving a copy at the premises, as well as personally serving a copy on the taxpayer or, if unavailable at the premises, leaving a copy at the above address.
- That such officer(s) shall return to the Court for further aid and directions if any physical resistance either occurs or is believed likely to occur at the time or point of entry upon or into the premises.
DATED THIS ___ DAY OF ___________, 1997.
UNITED STATES DISTRICT JUDGE