MATTER OF STUBBLEFIELD, INC.

Misc. No. 91-220 DFL GGH.

810 F.Supp. 277 (1992)

In the Matter of the Tax Indebtedness of STUBBLEFIELD, INC., dba: The Donner House. Ex Parte UNITED STATES of America and Deborah Glover, Applicants for order.

United States District Court, E.D. California.

September 29, 1992.


Attorney(s) appearing for the Case

Yoshinori H.T. Himel, George O'Connell, Sacramento, CA, G. Patrick Jennings, U.S. Dept. of Justice, Tax Div., Washington, DC, for U.S. and Deborah Glover.


ORDER

LEVI, District Judge.

The Internal Revenue Service ("IRS") seeks a warrant to enter the business premises and seize the property of an allegedly delinquent taxpayer. The magistrate judge refused to authorize the IRS to seize all "property belonging to said taxpayer," but rather limited the IRS to seizure of property specifically identified in the declaration of Deborah Glover, the revenue officer. The IRS now seeks reconsideration of the magistrate...

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