UNITED STATES DISTRICT
_______ DISTRICT OF __________
_______ DIVISION
IN THE MATTER OF THE
NO. CV
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
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