United States of America v. Blevins

IN THE UNITED STATES DISTRICT COURT
FOR THE SOUTHERN DISTRICT OF OHIO
WESTERN DIVISION
UNITED STATES OF AMERICA,
Petitioner,
vs.
AARON BLEVINS,
Respondent.
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Case No. 1:25-mc-21
Judge Jeffery P. Hopkins
ORDER ADOPTING REPORT AND RECOMMENDATION
AND SHOW CAUSE ORDER
This matter is before the Court on the Report and Recommendation (Doc. 6) issued
by Magistrate Judge Karen L. Litkovitz on March 26, 2026. The Magistrate Judge
recommends that this Court issue a show cause order to Respondent Aaron Blevins to appear
at a date certain to show cause during a hearing why he should not be held in contempt of
court for failing to obey the Court’s February 3, 2026 Show Cause Order. No objections have
been filed and the time for filing such objections under Fed. R. Civ. P. 72(b) has expired.
Having carefully reviewed the comprehensive findings and conclusions of the
Magistrate Judge and finding no clear error, the Court hereby ADOPTS the Report and
Recommendation in its entirety. See Fed. R. Civ. P. 72 (advisory committee notes from 1983
amendment) (“When no timely objection is filed, the court need only satisfy itself that there
is no clear error on the face of the record in order to accept the recommendation”); see e.g.,
Roane v. Warden of Corr. Reception Ctr., No. 2:22-cv-2768, 2022 WL 16535903, at *1 (S.D. Ohio
Oct. 28, 2022). Accordingly, Respondent Aaron Blevins is ORDERED TO SHOW CAUSE
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why he should not be held in contempt for failing to obey the Court’s February 3, 2026 Show
Cause Order. Respondent is ORDERED TO APPEAR at a Show Cause Hearing before the
undersigned on January 13, 2027 at 3:00 PM in Courtroom 822, Potter Stewart U.S.
Courthouse, 100 E. Fifth Street, Cincinnati, Ohio 45202. Respondent is WARNED that, if
he fails to appear for that hearing, this Court may hold him in contempt and issue a warrant
for his arrest.
The Clerk of Court is DIRECTED to issue this order via regular and certified mail to
Respondent. It is further ORDERED that a copy of this Order be served personally upon
Respondent by an official of the Internal Revenue Service within 15 days of this Order.
IT IS SO ORDERED.
October 13, 2026
Jeffery P. Hopkins
United States District Judge
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