United States of America v. Higgins
| Arizona District Court | |
| Judge: | John J Tuchi |
| Case #: | 3:17-mc-08001 |
| Nature of Suit | 890 Other Statutes - Other Statutory Actions |
| Cause | 26:7402 IRS: Petition to Enforce IRS Summons |
| Case Filed: | Mar 22, 2017 |
| Terminated: | Aug 28, 2018 |
Petitioner
United States of America
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Respondent
Michael L Higgins
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GPO
Aug 28 2018
ORDER: Respondent's Motion to Dismiss 21 is denied as moot. The United States' Motion for Attorney Fees 30 is granted. Within 30 days of the date of this Order, Respondent Michael L. Higgins shall pay to Petitioner the United States the sum of $6,654.82, by delivering to counsel for the United States a cashier's or certified check made payable to the United States. IT IS FURTHER ORDERED directing the Clerk of Court to close this matter. Signed by Judge John J Tuchi on 8/28/2018. (REK) |
| Docket last updated: 04/23/2024 11:59 PM MST |
| Tuesday, August 28, 2018 | ||
| 35 | 35
3
pgs
order
Order Dismissing Case
Tue 08/28 9:51 AM
ORDER: Respondent's Motion to Dismiss21 is denied as moot. The United States' Motion for Attorney Fees30 is granted. Within 30 days of the date of this Order, Respondent Michael L. Higgins shall pay to Petitioner the United States the sum of $6,654.82, by delivering to counsel for the United States a cashier's or certified check made payable to the United States. IT IS FURTHER ORDERED directing the Clerk of Court to close this matter. Signed by Judge John J Tuchi on 8/28/2018. (REK) |
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| Monday, November 13, 2017 | ||
| 32 | 32
respm
Reply to Response to Motion
Mon 11/13 3:35 PM
REPLY to Response to Motion re:30 MOTION for Attorney Fees filed by United States of America. (Leavitt, Lon) |
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| Wednesday, November 08, 2017 | ||
| 31 | 31
respm
Response to Motion
Thu 11/09 10:08 AM
RESPONSE to Motion re:30 MOTION for Attorney Fees filed by Michael L Higgins. (DXD) |
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| Tuesday, October 31, 2017 | ||
| 30 | 30
motion
Attorney Fees
Tue 10/31 11:05 AM
MOTION for Attorney Fees by United States of America.(Leavitt, Lon) |
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Att: 1
Exhibit 1,
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Att: 2
Text of Proposed Order
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| Tuesday, October 24, 2017 | ||
| 29 | 29
misc
Report - Status
Tue 10/24 2:59 PM
STATUS REPORT by United States of America. (Leavitt, Lon) |
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| Wednesday, September 13, 2017 | ||
| 28 | 28
misc
Report - Status
Wed 09/13 7:41 AM
STATUS REPORT by United States of America. (Leavitt, Lon) |
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| Monday, August 28, 2017 | ||
| 27 | 27
respm
Reply to Response to Motion
Tue 08/29 11:11 AM
REPLY to Response to Motion re:21 MOTION to Dismiss Case filed by Michael L Higgins. (KAS) |
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| Tuesday, August 22, 2017 | ||
| 26 | 26
minutes
Status Conference 1 - Common Prompts (Text Only)
Tue 08/22 9:56 AM
MINUTE ENTRY for proceedings held before Judge John J Tuchi: Status Conference held on 8/22/2017. Discussion held. As stated on the record, IT IS ORDERED that Respondent shall submit documents pertaining to items 3, 4 and 5 in Petitioner's Notice of Partial Compliance (Doc.25 ) by no later than 5:00pm on 9/12/2017. IT IS FURTHER ORDERED that Petitioner shall file a Notice re: Compliance by no later than 5:00 PM on 9/19/2017. APPEARANCES: Lon Leavitt for Petitioner. Pro Se Respondent Michael Higgins. (Court Reporter Elaine Cropper.) Hearing held 9:33 AM to 9:43 AM. This is a TEXT ENTRY ONLY. There is no PDF document associated with this entry. (JAMA) |
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| Monday, August 21, 2017 | ||
| 25 | 25
notice
Notice (Other)
Mon 08/21 5:03 PM
NOTICE re: Partial Compliance by United States of America . (Leavitt, Lon) |
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| Friday, August 18, 2017 | ||
| 24 | 24
respm
Response to Motion
Fri 08/18 1:43 PM
RESPONSE to Motion re:21 MOTION to Dismiss Case filed by United States of America.(Leavitt, Lon) |
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Att: 1
Exhibit 1
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| Wednesday, August 16, 2017 | ||
| 23 | 23
order
Order
Wed 08/16 3:18 PM
ORDER: IT IS ORDERED finding Respondent in Contempt of the Court's prior Order requiring compliance with the IRS summons issued in this matter. IT IS FURTHER ORDERED that Respondent has until Monday, August 21, 2017, at 5:00 p.m. Arizona time to fully comply with the Court's prior Order and provide to counsel for the United States all documents responsive to the IRS summons at issue here. IT IS FURTHER ORDERED setting a hearing in continuation of contempt proceedings in this matter for Tuesday, August 22, 2017 at 9:30 a.m., in Courtroom 505, 401 W. Washington Street, Phoenix, AZ 85003 before Judge John J. Tuchi. If Respondent complies with the Courts Order regarding production of documents by August 21, 2017, the United States may file a notice of such compliance and the Court will vacate the continuation hearing. IT IS FURTHER ORDERED that Respondent shall appear for examination by the assigned IRS Revenue Officer or her designee at a time and place determined by the United States but in any event no later than Monday September 11, 2017. (See attached Order for additional details). Signed by Judge John J Tuchi on 8/16/17. (JAMA) |
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| Tuesday, August 15, 2017 | ||
| 22 | 22
minutes
Show Cause Hearing 1 - Common Prompts (Text Only)
Tue 08/15 1:41 PM
MINUTE ENTRY for proceedings held before Judge John J Tuchi: Show Cause Hearing held on 8/15/2017. Discussion held. IT IS ORDERED finding the Respondent in Contempt. Formal Order to issue. IT IS FURTHER ORDERED setting a Status Conference for Tuesday 8/22/2017 at 9:30am in Courtroom 505, 401 W. Washington Street, Phoenix, AZ 85003 before Judge John J. Tuchi. APPEARANCES: Lon Leavitt for Plaintiff. Pro Se Defendant Michael Higgins. (Court Reporter Candy Potter.) Hearing held 10:38 AM to 11:39 AM. This is a TEXT ENTRY ONLY. There is no PDF document associated with this entry. (JAMA) |
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| 21 | 21
motion
Dismiss Case
Tue 08/15 1:30 PM
MOTION to Dismiss Case by Michael L Higgins. (EJA) |
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| Tuesday, August 08, 2017 | ||
| 20 | 20
respm
Reply to Response to Motion
Tue 08/08 2:54 PM
REPLY to Response to Motion re:15 MOTION for Order to Show Cause Why Respondent Should Not Be Held in Contempt filed by United States of America. (Leavitt, Lon) |
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| Tuesday, August 01, 2017 | ||
| 19 | 19
respm
Response to Motion
Tue 08/01 2:09 PM
AMENDED RESPONSE to Motion re:15 MOTION for Order to Show Cause Why Respondent Should Not Be Held in Contempt filed by Michael L Higgins. (SLQ) |
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| Tuesday, July 25, 2017 | ||
| 18 | 18
notice
Notice (Other)
Tue 07/25 2:29 PM
NOTICE re: Service by United States of America re:16 Order on Motion for Order to Show Cause . (Leavitt, Lon) |
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| 17 | 17
respm
Response to Motion
Tue 07/25 2:03 PM
RESPONSE to Motion re:15 MOTION for Order to Show Cause Why Respondent Should Not Be Held in Contempt filed by Michael L Higgins. (SLQ) |
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| 16 | 16
order
Order on Motion to Show Cause
Tue 07/25 9:06 AM
ORDER: IT IS ORDERED granting15 the United States of America's Motion for Order to Show Cause Why Respondent Should Not Be Held in Contempt. IT IS FURTHER ORDERED that Respondent Michael L. Higgins appear before the United States District Court for the District of Arizona in that branch thereof presided over by the Honorable John J. Tuchi, the undersigned, in the Sandra Day O'Connor United States Courthouse, located at 401 West Washington Street, Phoenix, Arizona 85003, 5th Floor, Courtroom No. 505, on August 15, 2017, at 10:30 a.m., to show cause why Mr. Higgins should not be held in contempt of the Court's Order Enforcing Summons (Doc.12 ) and why coercive civil contempt sanctions should not be entered against him. (See attached Order for additional details and deadlines). Signed by Judge John J Tuchi on 7/25/17.(JAMA) |
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| Wednesday, July 19, 2017 | ||
| 15 | 15
motion
Show Cause
Wed 07/19 3:02 PM
MOTION for Order to Show Cause Why Respondent Should Not Be Held in Contempt by United States of America.(Leavitt, Lon) |
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Att: 1
Exhibit 1,
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Att: 2
Text of Proposed Order
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| Wednesday, June 07, 2017 | ||
| 14 | 14
order
Order on Motion to Dismiss for Failure to State a Claim
Wed 06/07 2:46 PM
ORDER denying6 the Motion to Dismiss for reasons stated during the hearing on June 5, 2017 (Doc. 9 ). Signed by Judge John J Tuchi on 6/7/17.(EJA) |
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| 13 | 13
notice
Notice (Other)
Wed 06/07 11:39 AM
NOTICE re: Service by United States of America re:12 Order . (Leavitt, Lon) |
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| Tuesday, June 06, 2017 | ||
| 12 | 12
order
Order
Tue 06/06 4:15 PM
ORDER ENFORCING SUMMONS: IT IS ORDERED that Mr. Higgins shall fully comply with the summons. ORDERED that the United States shall serve a copy of this Order Enforcing Summons on Mr. Higgins by first-class mail, postage fully prepaid, and shall file an appropriate notice of service within seven days of service. FURTHER ORDERED that Mr. Higgins' non-compliance with the terms and conditions of this Order Enforcing Summons may serve as grounds for a finding of civil contempt against him. See document for further details. Signed by Judge John J Tuchi on 6/6/17. (EJA) |
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| Monday, June 05, 2017 | ||
| 11 | 11
respm
Reply to Response to Motion
Tue 06/06 9:15 AM
REPLY to Response to Motion re:6 MOTION to Dismiss for Failure to State a Claim filed by Michael L Higgins. (EJA) |
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| 10 | 10
notice
Notice (Other)
Mon 06/05 3:51 PM
NOTICE re: Lodging Proposed Order Enforcing Summons by United States of America .(Leavitt, Lon) |
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Att: 1
Text of Proposed Order Enforcing Summons
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| 9 | 9
minutes
Show Cause Hearing 1 - Common Prompts (Text Only) Order on Motion to Enforce
Mon 06/05 1:52 PM
MINUTE ENTRY for proceedings held before Judge John J Tuchi: Show Cause Hearing held on 6/5/2017. IT IS ORDERED granting1 Petitioner's Petition to Enforce Internal Revenue Service Summons. Formal order to issue. APPEARANCES: Lon Leavitt for Petitioner. Pro Se Respondent Michael Higgins. (Court Reporter Elaine Cropper.) Hearing held 1:32 PM to 1:46 PM. This is a TEXT ENTRY ONLY. There is no PDF document associated with this entry. (JAMA) |
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| Tuesday, May 30, 2017 | ||
| 8 | 8
respm
Response in Opposition to Motion
Tue 05/30 2:31 PM
RESPONSE in Opposition re:6 MOTION to Dismiss for Failure to State a Claim filed by United States of America. (Leavitt, Lon) |
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| 7 | 7
misc
Reply
Tue 05/30 2:28 PM
REPLY re:1 MOTION to Enforce Internal Revenue Service Summons by Petitioner United States of America. (Leavitt, Lon) |
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| Tuesday, May 16, 2017 | ||
| 6 | 6
motion
Dismiss for Failure to State a Claim
Tue 05/16 2:29 PM
MOTION to Dismiss for Failure to State a Claim by Michael L Higgins. (KAS) |
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| Monday, May 15, 2017 | ||
| 5 | 5
respm
Response to Motion
Tue 05/16 2:26 PM
RESPONSE to1 MOTION to Enforce filed by Michael L Higgins. (KAS) |
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| Monday, April 10, 2017 | ||
| 4 | 4
notice
Notice (Other)
Mon 04/10 10:38 AM
NOTICE re: Service by United States of America .(Leavitt, Lon) |
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Att: 1
Exhibit 1
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| Friday, March 24, 2017 | ||
| 3 | 3
order
Order to Show Cause
Fri 03/24 2:56 PM
ORDER that the respondent, Michael L. Higgins, appear before the Honorable John J. Tuchi in the Sandra Day OConnor United States Courthouse, located at 401 West Washington Street, Phoenix, Arizona 85003, 5th Floor, Courtroom No. 505, on June 5, 2017, at 1:30 p.m., to show cause why he should not be compelled to obey and comply with the IRS summons served on him by Revenue Officer Smith. ORDERED that a copy of this Order, together with a copy of the petition and its exhibits, shall be served upon Mr. Higgins in accordance with Rule 4 of the Federal Rules of Civil Procedure within thirty (30) days of the date that this Order is served upon counsel for the United States or as soon thereafter as possible. FURTHER ORDERED that a failure to comply with this Order may subject Mr. Higgins to sanctions for contempt of court. See document for details. Signed by Judge John J Tuchi on 3/24/17. (EJA) |
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| Wednesday, March 22, 2017 | ||
| 2 | 2
misc
New Case Opened
Wed 03/22 10:37 AM
This case has been assigned to the Honorable John J Tuchi for a ruling on Petition to Enforce Internal Revenue Service Summons. All future pleadings or documents should bear the correct case number: MC 17-08001 PCT-JJT. This is a TEXT ENTRY ONLY. There is no PDF document associated with this entry. (EJA) |
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| 1 | 1
motion
Enforce
Wed 03/22 10:19 AM
Motion/Petition to Enforce IRS Summons - 26 U.S.C. 7402(b) and 7604(a) filed by United States of America.(submitted by Lon R. Levitt)(EJA) Modified on 3/22/2017 (EJA) |
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Att: 1
Exhibit A,
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Att: 2
Order,
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Att: 3
Civil Cover Sheet
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