United States of America v. Royce Gracie et al

Filing 4

ORDER TO SHOW CAUSE by Judge Philip S. Gutierrez.IT IS ORDERED that Respondents appear before this District Court of the 26 United States for the Central District of California, at the following date, time, and address, to show cause why the testim ony and production of books, papers, records, and other data demanded in the subject IRS summonses should not be compelled....IT IS FURTHER ORDERED that copies of the following documents be on Respondents (a) by personal delivery, (b) by leaving a copy at Respondents' 17 dwelling or usual place of abode with someone of suitable age and discretion who resides there, or (c) by certified mail: 1. This Order; and 2. The Petition, Memorandum of Points and Authorities, and accompanying Decl aration. Service may be made by any employee of the IRS or the United States Attorney's Office....... Show Cause Hearing set for 3/24/2014 at 01:30 PM before Judge Philip S. Gutierrez, Courtroom 880, Roybal Federal Building and United States Courthouse255 E. Temple Street, Los Angeles, California, 90012. (PLEASE REVIEW DOCUMENT FOR FULL AND COMPLETE DETAILS) (lw)

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AN RE BIROTIE JR.
U 1ted States Attorney
NORA R. BROWN
~ sistant United States Attorney
Chief Tax Division
ROBERT F. CONTE (SBN 157582)
Assistant United States Attorney
Room 7211 Federal Building
300 North Los Angeles Street
Los Angeles, CA 90012
Telephone: (213} 894-6607
Facsimile: (213) S94-0115
Em~il:~ [e-mail]

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Aty.>rn~js for the United States of America

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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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E-FILED 02/10/14

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Unitlc:J S'tites ofAmerica,

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[Proposed] Order to Show Cause

Petitioner,

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vs.

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Royce Gracie and Marianne Cuttic,
Responden~.

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Based upon the Petition to Enforce Internal Revenue Service Summonses,

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Memorandum of Points and Authorities, and supporting Declaration, the Court

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finds that Petitioner has established a prima facie case for judicial enforcement of

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the subject Internal Revenue Service (IRS) summonses. See United States v.

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Powell, 379 U.S. 48, 57-58, 85 S.Ct. 248, 255, 13 L.Ed.2d 112, 119 (1964).

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IT IS ORDERED that Respondents appear before this District Court of the

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United States for the Central District of California, at the following date, time, and

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address, to show cause why the testimony and production of books, papers,

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records, and other data demanded in the subject IRS summonses should not be

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compelled:

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Date:

Monday, March 24, 2014

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Time:

1:30 pm

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Courtroom:

880

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Address:

0 United States Courthouse

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312 North Spring Street, Los Angeles, California, 90012

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D Roybal Federal Building and United States Courthouse

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255 E. Temple Street, Los Angeles, California, 90012
0 Ronald Reagan Federal Building and United States Courthouse

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411 West Fourth Street, Santa Ana, California, 92701

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0 Brown Federal Building and United States Courthouse

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3470 Twelfth Street, Riverside, California, 92501

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IT IS FURTHER ORDERED that copies of the following documents be served

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on Respondents (a) by personal delivery, (b) by leaving a copy at Respondents'

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dwelling or usual place of abode with someone of suitable age and discretion who

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resides there, or (c) by certified mail:

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1. This Order; and

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2. The Petition, Memorandum of Points and Authorities, and accompanying

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Declaration.

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Service may be made by any employee of the IRS or the United States Attorney's

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Office.

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IT IS FURTHER ORDERED that within ten {10) days after service upon

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Respondents of the herein described documents, Respondents shall file and serve

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a written response, supported by appropriate sworn statements, as well as any

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desired motions. If, prior to the return date of this Order, Respondents file a

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response with the Court stating that Respondents do not oppose the relief sought
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in the Petition, nor wish to make an appearance, then the appearance of

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Respondents at any hearing pursuant to this Order to Show Cause is excused, and

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Respondents shall comply with the summons within ten (10) days thereafter.

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IT IS FURTHER ORDERED that all motions and issues raised by the pleadings

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will be considered on the return date of this Order. Only those issues raised by

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motion or brought into controversy by the responsive pleadings and supported by

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sworn statements filed within ten (10} days after service of the herein described

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documents will be considered by the Court. All allegations in the Petition not

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contested by such responsive pleadings or by sworn statements will be deemed

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admitted.

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DATED: 2/10/14

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U.S. DISTRICT COURT JUDGE

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Respectfully submitted,
ANDRE BIROTIE JR.
United States Attorney
SANDRA R. BROWN
Assistant United States Attorney
Chief, Tax Division

/S/ RC
ROBERT F. CONTE
Assistant United States Attorney
Attorneys for United States of America

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