in which the Coppolas held an interest would be found at the Coppola compound.
In summary, this Court has reviewed the McFarland Declaration and found that the Declaration supports the issuance of the Writ of Entry. To secure the Writ, McFarland was required to demonstrate probable cause to believe that property owned by the Coppolas, or property to which a lien had attached for the partial satisfaction of the Coppolas' tax liabilities, was present at the premises sought to be searched. The McFarland Declaration meets that requirement. It is therefore respectfully recommended that the taxpayers' application for the return to them of all seized property be denied.
Any objections to this Report and Recommendation must be filed with the Clerk of the Court, with a copy to the undersigned, within ten (10) days of receipt of this Report. Failure to file objections within the specified time waives the right to appeal the District Court's order. See 28 U.S.C. § 636(b)(1); Fed. R. Civ. P. 72, 6(a), 6(e).
Dated: Brooklyn, New York
September 22, 1992
JOAN M. AZRACK
United States Magistrate Judge
THE UNITED STATES DISTRICT COURT FOR THE EASTERN DISTRICT OF NEW YORK
IN THE MATTER OF THE TAX INDEBTEDNESS OF James M. Coppola, Jr., Barbara Coppola
DECLARATION OF REVENUE OFFICER MCFARLAND
Revenue Officer Elsie McFarland, pursuant to the provisions of 28 U.S.C., § 1746, declares:
1. I am a Revenue Officer, employed in the Collection Division of the Office of the District Director, Internal Revenue Service at 1 Lefrak City Plaza, Corona, N.Y. 11368. As a Revenue Officer, I have the duty and authority to collect federal taxes by seizure and sale under the provisions of Section 6331 of the Internal Revenue Code of 1986.
2. On the dates and in the amounts set forth below, a Delegate of the Secretary made assessments against, gave notice thereof, made demand for payment and gave notice of intent to levy, pursuant to sections 6201, 6202, 6303 and 6331 of the Internal Revenue Code of 1986, James M. Coppola, Jr. and Barbara Coppola:
Assessment Notice &
Type of Tax Period Date Demand Assessments
Income 12-31-78 02-25-86 02-25-85 29,869.62
Withholding & FICA 12-31-84 07-21-86 07-21-86 209,938.84
Withholding & FICA 09-30-86 06-10-87 06-10-87 216,412.92
Withholding & FICA 09-30-87 07-11-88 07-11-88 152,401.85
Withholding & FICA 06-30-90 12-20-90 12-20-90 174,086.35
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