United States of America v. Maurizio Iacano

Filing 4

ORDER TO SHOW CAUSE by Judge Christina A. Snyder: IT IS ORDERED that Respondent appears before this District Court and show cause why the testimony and production of books, papers, records and other data demanded in the subject Internal Revenue Servi ce summons should not be compelled on 5/8/2017 10:00 AM before Judge Christina A. Snyder. 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, supported by appropriate sworn statements, as well as any desired motions. See document for further details. (gk)

1
2
3
4
5
6
7
8

SANDRA R. BROWN
Acting United States Attorney
THOMAS D. COKER
Assistant United States Attorney
Chief, Tax Division
PAUL H. ROCHMES (State Bar No. 77928)
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

9
10

UNITED STATES DISTRICT COURT

11

FOR THE CENTRAL DISTRICT OF CALIFORNIA

12

WESTERN DIVISION

13

UNITED STATES OF AMERICA,

14

Petitioner,

[PROPOSED] ORDER TO SHOW CAUSE

v.

15
16

No. 2:17-cv-2015

MAURIZIO IACANO,
Respondent.

17
18
19

Upon the Petition and supporting Memorandum of Points 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 of the 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 Crystal v. United States, 172 F.3d 1141, 1143-1144

24

(9th Cir. 1999); United States v. Jose, 131 F.3d 1325, 1327 (9th Cir. 1997); Fortney v.

25

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

26

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

27

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

28

//

1

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. 8D,

3

located at the United States Courthouse, 350 W 1st Street, Los Angeles, California

4

90012, on May 8, 2017, at 10:00 a.m. and show cause why the testimony and production

5

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

6

Service summons should not be compelled.

7

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

8

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

9

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

10

Attorney’s Office, by personal delivery, or by leaving copies of each of the foregoing

11

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

12

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

13

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

14

Respondent of the herein described documents, Respondent shall file and serve a written

15

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

16

prior to the return date of this Order, Respondent files a response with the Court stating

17

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

18

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

19

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

20

the requirements of this Order.

21

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

22

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

23

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

24

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

25

///

26

///

27

///

28

///
2

1

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

2

responsive pleadings or by sworn statements will be deemed admitted.

3
4

Dated: March 20, 2017
CHRISTINA A. SNYDER
United States District Judge

5
6
7
8
9
10

Presented by:
EILEEN M. DECKER
United States Attorney
THOMAS D. COKER
Assistant United States Attorney
Chief, Tax Division

11
12
13
14
15

/s/
PAUL H. ROCHMES
Assistant United States Attorney
Attorney for Petitioner
UNITED STATES OF AMERICA

16
17
18
19
20
21
22
23
24
25
26
27
28
3