United States of America v. Feanna Smith

Filing 7

ORDER TO SHOW CAUSE by Magistrate Judge Patrick J. Walsh. Show Cause Hearing set for 4/24/2017 01:30 PM before Magistrate Judge Patrick J. Walsh. (See document for further details.) (sbou)

Case 2:16-cv-0889..

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~cument 1-3 Filed 12/01/16 Pad

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EILEEN M.DECKER
United States Attorney
THOMAS D. COKER
Assistant United States Attorney
Chief, Tax Division
CHARLES PARKER (Cal. Bar No. 283078)
Assistant United States Attorney
Federal Building,Suite 7211
300 North Los Angeles Street
Los Angeles, California 90012
Telephone:[phone]
Facsimile:[phone]
E-mail: [e-mail]
Attorneys for Petitioner
United States of America

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UNITED STATES DISTRICT COURT

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FOR THE CENTRAL DISTRICT OF CALIFORNIA

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WESTERN DIVISION

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UNITED STATES OF AMERICA,

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Petitioner,

]ORDER TO SHOW CAUSE

v.

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No. 2:16-cv-8895

FEANNA SMITH,

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Respondent.

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Upon the Petition and supporting Memorandum ofPoints and Authorities, and the

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supporting Declaration to the Petition, the Court finds that Petitioner has established its

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prima facie case for judicial enforcement of the subject Internal Revenue Service ("IRS"

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and "Service") summons[es]. See United States v. Powell, 379 U.S. 48, 57-58, 85 S.Ct.

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248, 13 L.Ed.2d 112(1964); see also Crystal v. United States, 172 F.3d 1141, 1143-1144

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9th
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United States, 59 F.3d 117, 119-120(9th Cir. 1995)(the Government's prima facie case

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is typically made through the sworn declaration ofthe IRS agent who issued the

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summons); accord, United States v. Gilleran, 992 F.2d 232, 233(9th Cir. 1993).

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Case 2:16-cv-0889

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:ocument 1-3 Filed 12/01/16 Pad

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THEREFORE,IT IS ORDERED that Respondent appears before this District

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Court ofthe United States for the Central District of California in Courtroom No.

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United States Courthouse

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312 North Spring Street

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Los Angeles, California 90012

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

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United States Courthouse

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350 W 1st Street

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Los Angeles, California 90012

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,X2017, at
on F~~~~

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production of books, papers, records and other data demanded in the subject Internal

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Revenue Service summons should not be compelled.

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.m. and show cause why the testimony and

IT IS FURTHER ORDERED that copies ofthis Order, the Petition, Memorandum

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ofPoints and Authorities, and accompanying Declaration be served promptly upon

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Respondent by any employee ofthe Internal Revenue Service or by the United States

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Attorney's Office, by personal delivery, or by leaving copies of each ofthe foregoing

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documents at the Respondent's dwelling or usual place of abode with someone of

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suitable age and discretion who resides there, or by certified mail.

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

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Respondent ofthe herein described documents, Respondent shall file and serve a written

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response, supported by appropriate sworn statements, as well as any desired motions. If,

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prior to the return date of this Order, Respondent files a response with the Court stating
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Case 2:16-cv-0885

ocument 1-3 Filed 12/01/16 Pad

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that Respondent does not desire to oppose the relief sought in the Petition, nor wish to

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make an appearance, then the appearance of Respondent at any hearing pursuant to this

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Order to Show Cause is excused, and Respondent shall be deemed to have complied with

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the requirements of this Order.

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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 motion

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

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

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be considered by the Court. All allegations in the Petition not contested by such

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responsive pleadings or by sworn statements w' 1 be deemed admitted.
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Dated: ~

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Respectfully presented,
EILEEN M.DECKER
United States Attorney
THOMAS D. COKER
Assistant United States Attorney
Chief, Tax Division
/s/
CHARLES PARKER
Assistant United States Attorney
Attorney for Petitioner
UNITED STATES OF AMERICA

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