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.