United States of America v. Michael K. Khim

Filing 4

ORDER TO SHOW CAUSE by Judge Christina A. Snyder: IT IS ORDERED that Respondent appear 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 com pelled on 2/27/2017 10:00 AM before Judge Christina A. Snyder. IT IS FURTHER ORDERED that copies of this 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 Attorney's Office. IT IS FURTHER ORDERED that within ten days after service upon Respondent of the herein described documents, Respondent shall file and serve a written response. See document for further details. (gk)

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EILEEN M. DECKER
United States Attorney
THOMAS D. COKER
Assistant United States Attorney
Chief, Tax Division
BENJAMIN L. TOMPKINS (Cal. Bar No. 474906)
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,

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No. CV 16-09312-CAS (Ex)
[PROPOSED] ORDER TO SHOW CAUSE

v.
MICHAEL K. KHIM,
Respondent.

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Upon the Petition and supporting Memorandum of Points 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. See United States v. Powell, 379 U.S. 48, 57-58 (1964); see

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also Crystal v. United States, 172 F.3d 1141, 1143-1144 (9th Cir. 1999); United States v.

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Jose, 131 F.3d 1325, 1327 (9th Cir. 1997); Fortney v. United States, 59 F.3d 117, 119-

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120 (9th Cir. 1995) (the Government’s prima facie case is typically made through the

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sworn declaration of the IRS agent who issued the summons); accord, United States v.

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Gilleran, 992 F.2d 232, 233 (9th Cir. 1993).

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THEREFORE, IT IS ORDERED that Respondent appear before this District

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Court of the United States for the Central District of California in Courtroom No. 8D,

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8th Floor,

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United States Courthouse

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350 West 1st Street

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Los Angeles, California 90012

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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

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255 E. Temple Street,

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Los Angeles, California 90012

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On February 27, 2017, at 10:00 a.m.

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and show cause why the testimony and production of books, papers, records and

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other data demanded in the subject Internal Revenue Service summons should not be

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compelled.

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IT IS FURTHER ORDERED that copies of this Order, the Petition, Memorandum

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of Points and Authorities, and accompanying Declaration be served promptly upon

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

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Attorney’s Office, by personal delivery, or by leaving copies of each of the 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 of the 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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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 will be deemed admitted.

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Dated: December 16, 2016

Respectfully submitted,
EILEEN M. DECKER
United States Attorney
THOMAS D. COKER
Assistant United States Attorney
Chief, Tax Division

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/s/
BENJAMIN L. TOMPKINS
Assistant United States Attorney
Attorneys for Petitioner
UNITED STATES OF AMERICA
IT IS SO ORDERED.
DATED:___________________
December 27, 2016

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________________________
UNITED STATES DISTRICT JUDGE

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