United States of America v. Leonardo E. Palmer

Filing 13

ORDER TO SHOW CAUSE by Judge Manuel L. Real. A Show Cause Hearing is set for 9/21/2009 at 10:00 AM before Judge Manuel L. Real. It is ordered that Respondent appear before this Court to show cause why Respondent should not be held in civil contempt for failure to comply with the Court's order granting the Petition to Enforce IRS Summons, and incarcerated until Respondent has been purged of contempt and complies with the Court's order enforcing the subject IRS summons. (rj)

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THOMAS P. O'BRIEN United States Attorney SANDRA R. BROWN Assistant United States Attorney Chief, Tax Division DANIEL LAYTON (SBN 240763) Assistant United States Attorney Room 7211 Federal Building 300 North Los Angeles Street Los Angeles, CA 90012 Telephone: [phone] Facsimile: [phone] Email: [e-mail] Attorneys for the United States of America UNITED STATES DISTRICT COURT CENTRAL DISTRICT OF CALIFORNIA UNITED STATES OF AMERICA, Petitioner, vs. LEONARDO E. PALMER Respondent. ) ) ) ) ) ) ) ) ) ) ) ) ) Case No. CV-08-7240-R (SSx) Order to Show Cause Why Respondent Should Not Be held in Civil Contempt Hearing before Judge Manuel Real: Date: September 21, 2009 Time: 10:00 a.m. Location: United States Courthouse Courtroom No. 8 312 Spring Street Los Angeles, CA 90012

Based on the Application for an Order to Show Cause on Civil Contempt, Memorandum of Points and Authorities, and the supporting Declaration, the Court finds that Petitioner has established its prima facie showing that Respondent is in contempt 1

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of court for failure to follow the Court's Order Enforcing Internal Revenue Service Summons. See U.S. v. Brown, 918 F.2d 82, 83-84 (9th Cir. 1990). Therefore, IT IS ORDERED that Respondent appear before this District Court of the United States for the Central District of California, at the date, time and address listed above in the caption to show cause why Respondent should not be held in civil contempt for failure to comply with the Court's order granting the Petition to Enforce Internal Revenue Service Summons, and incarcerated until Respondent has been purged of contempt and complies with the Court's order enforcing the subject IRS summons. IT IS FURTHER ORDERED that copies of this Order and the Application for Order to Show Cause on Civil Contempt be served on Respondent by personal delivery or certified mail. IT IS FURTHER ORDERED that within ten (10) days after service upon Respondent of the herein described documents, Respondent shall file and serve a written response, supported by appropriate sworn statements, as well as any desired motions. All allegations in the Petition not contested by such responsive pleadings or by sworn statements will be deemed admitted. DATED: August 13, 2009 _________________________ HON. MANUEL REAL United States District Court Judge Respectfully submitted, THOMAS P. O'BRIEN, United States Attorney 2

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SANDRA R. BROWN, Assistant United States Attorney Chief, Tax Division DANIEL LAYTON, Assistant United States Attorney Attorneys for United States of America

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