United States of America v. Joey Flores

Filing 6

ORDER TO SHOW CAUSE by Judge R. Gary Klausner. Show Cause Hearing set for 3/20/2017 at 09:00 AM before Judge R. Gary Klausner. Refer to the Court's order for details. (pso)

EILEEN M.DECKER
United States Attorne~y
2 THOMAS D. COKER
Assistant United States Attorney
3 Chief, Tax Division
ROBERT F. CONTE (Cal. Bar No. 157582)
4 Assistant United States Attorney
Federal Building,Suite 7211
300 North Los Angeles Street
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Los Angeles, California 90012
Telephone:[phone]
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Facsimile:[phone]
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E-mail: [e-mail]

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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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[

P

D]ORDER TO SHOW CAUSE

v.

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No. 2:17-cv-2o7~' ~✓~

JOEY FLORES,
Respondent.

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

20 supporting Declaration to the Petition, the Court finds that Petitioner has established its
21 prima facie case for judicial enforcement ofthe subject Internal Revenue Service("IRS"
22 and "Service")summons[es]. See United States v. Powell, 379 U.S. 48, 57-58, 85 S.Ct.
23 248, 13 L.Ed.2d 112(1964); see also Crustal v. United States, 172 F.3d 1141, 1143-1144
24 ( Cir. 1999); United States v. Jose, 131 F.3d 1325, 1327(9th Cir. 1997); Fortner
9th
25 United States, 59 F.3d 117, 119-120(9th Cir. 1995)(the Government's prima facie case
2 is typically made through the sworn declaration ofthe IRS agent who issued the
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27 summons); accord, United States v. Gilleran, 992 F.2d 232, 233(9th Cir. 1993).
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THEREFORE,IT IS ORDERED that Respondent appears before this District

2 Court of the 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

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255 E. Temple Street

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

~ ` ~ a ~.m. and show cause why the testimony and

18 ~ Revenue Service summons should not be compelled.
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IT IS FURTI~R ORDERED that copies ofthis Order,the Petition, Memorandum

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0 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

2 Respondent ofthe herein described documents, Respondent shall file and serve a written
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27 response, supported by appropriate sworn statements, as well as any desired motions. If,
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prior to the return date ofthis 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 ofthis 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 ofthe herein described documents will

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

10 responsive pleadings or by sworn statements will be deemed admitted.
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FEB i 5 Zp~7

12 Dated:
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United tates istrict Judge
Respectfully presented,
EILEEN M.DECKER
United States Attorney
THOMAS D. COKER
Assistant United tates Attorney
Chief, Tax
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19 ROBERT F. ~ONTE
Assistant Uni d States Attorney
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21 Attorney for Petitioner
UNITED STATES OF AMERICA
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