(PS) USA v. Bohn, 1:14-cv-01107

United States seeks to enforce an IRS summons issued May 15, 2014 in a delinquency investigation for years ending 2001, 2003, 2007.
Hearing occurred Oct 10, 2014 before Magistrate Judge Gary S. Austin; Respondent Jeffrey D. Bohn did not appear or oppose.
summons seeks testimony and production of books, records, and data not in IRS possession; investigation concerns ability to pay delinquent Form 1040 taxes.
Court has jurisdiction under 28 U.S.C. §§ 1340, 1345; enforcement authorized by 26 U.S.C. §§ 7402(b), 7604(a).
Revenue Officer Moses attested Powell factors satisfied and no Justice Department referral under 26 U.S.C. § 7602(d)(2); petition, declaration, and exhibit establish prima facie case.
Court recommends enforcement of the summons and retention of jurisdiction to enforce the order, with respondent to appear and testify at IRS offices.

Issue	Plaintiff's Argument	Defendant's Argument	Held
Whether the IRS summons is enforceable under Powell	United States: Moses satisfied Powell factors.	Bohn did not present opposition to the summons.	Yes; enforceable under Powell guidelines.
Whether there is a valid lack of Justice Department referral	No referral is in effect per 26 U.S.C. § 7602(d)(2).	(No explicit argument by respondent on this point).	No referral; enforcement available.
Whether respondent's failure to appear supports enforcement	Respondent must appear and produce records.	(No opposition or appearance by respondent).	Enforcement recommended; respondent ordered to appear.

United States v. Powell, 379 U.S. 48 (U.S. 1964) (establishes Powell factors for enforcement of summons)
Fortney v. United States, 59 F.3d 117 (9th Cir. 1995) ( Powell factors burden is slight; sworn declaration suffices)
United States v. Dynavac, Inc., 6 F.3d 1407 (9th Cir. 1993) (Powell framework applied in IRS summons enforcement)
United States v. Gilleran, 992 F.2d 232 (9th Cir. 1993) (Powell factors in Ninth Circuit decisions)