United States of America v. Younghoon Kim

Filing 4

ORDER TO SHOW CAUSE by Judge Dean D. Pregerson. Respondent appear re Show Cause Hearing set for 5/4/2015 10:00 AM and show cause why the testimony and production of books, papers, records and other data demanded in the subject Internal Revenue Service summons should not be compelled. (SEE DOCUMENT FOR OTHERSPECIFIC INSTRUCTIONS AND DEADLINES) (lc)

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1 2 3 4 5 6 7 8 9 10 11 STEPHANIE YONEKURA Acting United States Attorney SANDRA R. BROWN Assistant United States Attorney Chief, Tax Division VALERIE L. MAKAREWICZ Assistant United States Attorney California Bar Number 229637 Federal Building, Suite 7211 300 North Los Angeles Street Los Angeles, California 90012 Telephone: (213) 894-2729 Facsimile: (213) 894-0115 E-mail: Valerie.makarewicz@usdoj.gov Attorneys for United States of America UNITED STATES DISTRICT COURT CENTRAL DISTRICT OF CALIFORNIA WESTERN DIVISION 12 13 14 15 16 17 18 UNITED STATES OF AMERICA, v. Plaintiff, Case No. CV 15-01778 DDP (JEMx) ORDER TO SHOW CAUSE YOUNGHOON KIM, Defendant. 19 20 21 22 23 Upon the Petition and supporting Memorandum of Points and Authorities, 24 and the supporting Declaration to the Petition, the Court finds that Petitioner has 25 established its prima facie case for judicial enforcement of the subject Internal 26 Revenue Service (“IRS” and “Service”) summons. See United States v. Powell, 27 379 U.S. 48, 57-58, 85 S.Ct. 248, 13 L.Ed.2d 112 (1964); see also Crystal v. 28 United States, 172 F.3d 1141, 1143-1144 (9th Cir. 1999); United States v. Jose, 1 1 131 F.3d 1325, 1327 (9th Cir. 1997); Fortney v. United States, 59 F.3d 117, 119- 2 120 (9th Cir. 1995) (the Government’s prima facie case is typically made through 3 the sworn declaration of the IRS agent who issued the summons); accord, United 4 States v. Gilleran, 992 F.2d 232, 233 (9th Cir. 1993). 5 THEREFORE, IT IS ORDERED that Respondent appear before this District 6 Court of the United States for the Central District of California in Courtroom No. 7 3, 8 United States Courthouse 9 312 North Spring Street, 10 Los Angeles, California 90012 11 on May 4, 2015, at 10:00 a.m., and show cause why the testimony and production 12 of books, papers, records and other data demanded in the subject Internal Revenue 13 Service summons should not be compelled. 14 IT IS FURTHER ORDERED that copies of this Order, the Petition, 15 Memorandum of Points and Authorities, and accompanying Declaration be served 16 promptly upon Respondent by any employee of the Internal Revenue Service or by 17 the United States Attorney’s Office, by personal delivery, or by leaving copies of 18 each of the foregoing documents at the Respondent’s dwelling or usual place of 19 abode with someone of suitable age and discretion who resides there, or by 20 certified mail. 21 IT IS FURTHER ORDERED that within ten (10) days after service upon 22 Respondent of the herein described documents, Respondent shall file and serve a 23 written response, supported by appropriate sworn statements, as well as any 24 desired motions. If, prior to the return date of this Order, Respondent files a 25 response with the Court stating that Respondent does not desire to oppose the relief 26 sought in the Petition, nor wish to make an appearance, then the appearance of 27 Respondent at any hearing pursuant to this Order to Show Cause is excused, and 28 Respondent shall be deemed to have complied with the requirements of this Order. 2 1 IT IS FURTHER ORDERED that all motions and issues raised by the 2 pleadings will be considered on the return date of this Order. Only those issues 3 raised by motion or brought into controversy by the responsive pleadings and 4 supported by sworn statements filed within ten (10) days after service of the herein 5 described documents will be considered by the Court. All allegations in the 6 Petition not contested by such responsive pleadings or by sworn statements will be 7 deemed admitted. 8 9 DATED: April 06, 2015 10 11 12 United States District Judge 13 14 15 16 17 18 19 20 Presented By: STEPHANIE YONEKURA Acting United States Attorney SANDRA R. BROWN Assistant United States Attorney Chief, Tax Division 21 22 23 24 ______/s/_______________________ Valerie L. Makarewicz Assistant United States Attorney Attorneys for the United States of America 25 26 27 28 3

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