United States of America v. William Gene B Laureno

Filing 6

AMENDED ORDER TO SHOW CAUSE by Judge S. James Otero: Respondent appear before this District Court of the United States for the Central District ofCalifornia, at the following address on the specified date and time, and show cause why the testimony an d production of books, papers, records, and other data demanded in the subject IRS summons should not be compelled: Date: April 8, 2013 8:30 a.m.,Courtroom: No. 1. IT IS FURTHER ORDERED that copies of this Amended Order, the Petition, Memorandum of Points and Authorities, and accompanying Declaration be served promptly upon Respondent by any employee of the Internal Revenue Service or by the United States Attorneys Office, by personal delivery, or by leaving copies of each of the foregoing docu ments at the Respondents dwelling or usual place of abode with someone of suitable age and discretion who resides there, or by certified mail. IT IS FURTHER ORDERED that within ten (10) days after service upon Respondent of the herein described docum ents, Respondent shall file and serve a written response, supported byappropriate sworn statements, as well as any desired motions. If, prior to the return date of this Order, Respondent files a response with the Court stating that Respondent does no t desire to oppose the relief sought in the Petition, nor wish to make an appearance, then the appearance of Respondent at any hearingpursuant to this Order to Show Cause is excused, and Respondent shall be deemed to have complied with the requiremen ts of this Order. IT IS FURTHER ORDERED that all motions and issues raised by the pleadings will be considered on the return date of this Order. Only those issues raised by motion or brought intocontroversy by the responsive pleadings and supported b y sworn statements filed within ten (10) days after service of the herein described documents will be considered by the Court. All allegations in the Petition not contested by such responsive pleadings or by sworn statements will be deemed admitted. (lc)

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ANDRÉ BIROTTE JR.
United States Attorney
SANDRA R. BROWN
Assistant United States Attorney
Chief, Tax Division
JAMES C. HUGHES (CA SBN: 263878)
Assistant United States Attorney
Room 7211, Federal Building
300 North Los Angeles Street
Los Angeles, California 90012
Telephone: [phone]
Facsimile: [phone]
Email: [e-mail]
Attorneys for United States of America,
Petitioner

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UNITED STATES DISTRICT COURT

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CENTRAL DISTRICT OF CALIFORNIA

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WESTERN DIVISION

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UNITED STATES OF AMERICA,
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) Case No. CV12-9750 SJO(AGRx)
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Petitioner,
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) AMENDED ORDER TO SHOW CAUSE
vs.
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WILLIAM GENE B. LAUREANO,
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Respondent.
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________________________________)

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Upon the Petition and supporting Memorandum of Points and

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Authorities, and the supporting Declaration to the Petition, the

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Court finds that Petitioner has established its prima facie case

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for judicial enforcement of the subject Internal Revenue Service

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(“IRS” and “Service”) summonses.

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379 U.S. 48, 57-58, 85 S.Ct. 248, 13 L.Ed.2d 112 (1964); see also

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Crystal v. United States, 172 F.3d 1141, 1143-1144 (9th Cir.

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1999); United States v. Jose, 131 F.3d 1325, 1327 (9th Cir.

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1997); Fortney v. United States, 59 F.3d 117, 119-120 (9th Cir.

See United States v. Powell,

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1995) (the Government’s prima facie case is typically made

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through the sworn declaration of the IRS agent who issued the

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summons); accord, United States v. Gilleran, 992 F.2d 232, 233

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(9th cir. 1993).

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THEREFORE, IT IS ORDERED that Respondent appear before this

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District Court of the United States for the Central District of

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California, at the following address on the specified date and

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time, and show cause why the testimony and production of books,

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papers, records, and other data demanded in the subject IRS

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summons should not be compelled:

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Date:

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TIME: 8:30 a.m.

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Courtroom: No. 1

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Address: United States Courthouse
312 North Spring Street
Los Angeles, CA 90012

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April 8, 2013

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IT IS FURTHER ORDERED that copies of this Amended Order, the
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Petition, Memorandum of Points and Authorities, and accompanying
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Declaration be served promptly upon Respondent by any employee of
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the Internal Revenue Service or by the United States Attorney’s
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Office, by personal delivery, or by leaving copies of each of the
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foregoing documents at the Respondent’s dwelling or usual place
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of abode with someone of suitable age and discretion who resides
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there, or by certified mail.
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IT IS FURTHER ORDERED that within ten (10) days after
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service upon Respondent of the herein described documents,
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Respondent shall file and serve a written response, supported by
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appropriate sworn statements, as well as any desired motions.
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If, prior to the return date of this Order, Respondent files a

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response with the Court stating that Respondent does not desire

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to oppose the relief sought in the Petition, nor wish to make an

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appearance, then the appearance of Respondent at any hearing

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pursuant to this Order to Show Cause is excused, and Respondent

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shall be deemed to have complied with the requirements of this

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Order.

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IT IS FURTHER ORDERED that all motions and issues raised by
the pleadings will be considered on the return date of this

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Order.

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controversy by the responsive pleadings and supported by sworn

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statements filed within ten (10) days after service of the herein

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described documents will be considered by the Court.

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allegations in the Petition not contested by such responsive

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pleadings or by sworn statements will be deemed admitted.

Only those issues raised by motion or brought into

All

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DATED: This 20th day of February 20, 2013

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____________________________
S. James Otero
United States District Judge

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Presented By:

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ANDRÉ BIROTTE JR.
United States Attorney
SANDRA R. BROWN
Assistant United States Attorney
Chief, Tax Division

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/s/
________________________________
JAMES C. HUGHES
Assistant United States Attorney
Attorneys for United States of America
Petitioner
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