ORDER AUTHORIZING ENTRY UPON PREMISES TO EFFECT LEVY

KENDALL J. NEWMAN, Magistrate Judge.

The UNITED STATES OF AMERICA and its Revenue Officer, AMANDA WALLACE, have applied for an Order to enter upon and into the premises located at Hanger E2, Modesto Municipal Airport, 617 Airport Way, Modesto, California, for the purpose of searching for, levying upon, and seizing that certain Piper Seneca airplane, model number PA-34-2000T, serial number 34-7670043, registration and tail number N4441X, described in the declaration of AMANDA WALLACE.

Upon the showing made by the declaration under penalty of perjury of applicant AMANDA WALLACE, the Court finds that there is probable cause to believe that (1) the taxpayer has outstanding federal tax liabilities, (2) the IRS has made notice and demand upon the taxpayer for such federal tax liabilities, (3) the taxpayer has neglected or refused to pay such federal tax liabilities, and (4) assets to which the federal tax liens have attached, subject to levy and seizure, are located on or within said premises. Entry onto the premises to search for and seize the assets, to wit, that certain Piper Seneca airplane, model number PA-34-200QT, serial number 34-7670043, registration and tail number N4441X, located at Hanger E2, Modesto Municipal Airport, 617 Airport Way, Modesto, California, and subject to levy under the Internal Revenue laws, is reasonable under the circumstances.

NOW, THEREFORE, IT IS HEREBY ORDERED that AMANDA WALLACE, and/or such other officers, contractors and agents of the Internal Revenue Service of the United States as it may designate, are authorized and directed to enter upon and into the described premises during business hours, or the daytime, within twenty-one (21) days from the date this Order is signed, for the purpose of searching for and seizing the asset described in the Declaration of AMANDA WALLACE.

It is SO ORDERED.