United States v. Open Access Technology International, Inc.

FINDINGS OF FACT, CONCLUSIONS OF LAW & ORDER

MICHAEL J. DAVIS, District Judge.

I. INTRODUCTION

This matter came on for hearing before the Court on December 12, 2007, pursuant to an order directing Defendant Open Access Technology International, Inc. to show cause why it should not be held in contempt for failing to comply with the Court’s Order of July 20, 2007 in which Defendant was compelled to obey the IRS Summons dated December 5, 2006. Defendant did not appear.

II. FACTUAL BACKGROUND

On April 16, 2007, Plaintiff the United States filed a Petition to Enforce Internal Revenue Service Summons…