1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
United States District CourtFor the Northern District of CaliforniaIN THE UNITED STATES DISTRICT COURT
FOR THE NORTHERN DISTRICT OF CALIFORNIA
UNITED STATES OF AMERICA,
Plaintiff,
v.
PASCUAL HUIZAR,
Defendant.
/
No. C-06-7597 MMC
ORDER DENYING PLAINTIFF’S
EX PARTE PETITION FOR APPROVAL
TO LEVY
Before the Court is plaintiff’s ex parte petition, filed December 12, 2006, for “leave to
serve a levy on the principal residence of [defendant] Pascual Huizar.” Plaintiff has
submitted no authority permitting it to proceed ex parte with respect to the instant matter,
however. Indeed, the applicable regulations provide to the contrary. See 26 C.F.R.
§ 301.6334-1(d) (“The petition will ask the court to issue to the taxpayer an order to show
cause why the principal residence property should not be levied and will also ask the court
to issue a notice of hearing.”).
Accordingly, plaintiff’s ex parte petition is hereby DENIED, without prejudice to
plaintiff’s filing, no later than January 26, 2007, an amended petition in compliance with the
above-referenced regulation, along with a proposed order to show cause.
IT IS SO ORDERED.
Dated: December 14, 2006
MAXINE M. CHESNEY
United States District Judge
Case 3:06-cv-07597-MMC Document 4 Filed 12/14/2006 Page 1 of 1
United States of America v. Huizar
Doc. 4
Dockets.Justia.com