United States of America v. Miguel Chavez

Filing 5

ORDER TO SHOW CAUSE by Judge Otis D. Wright, II: Respondent Miguel Chavez appear before this District Court of the United States for the Central District of California, at the following date, time, and address, to show cause why the production of books, papers, records, and other data demanded in the subject IRS summons should not be compelled: Show Cause Hearing set for 10/16/2017 01:30 PM before Judge Otis D. Wright II. (lc)

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United States District Court
Central District of California

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UNITED STATES OF AMERICA,
Petitioner,

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Case No. 2:17-cv-06479-ODW(RAO)

v.

ORDER TO SHOW CAUSE

MIGUEL CHAVEZ
Respondent.
Based upon the Petition to Enforce Internal Revenue Service Summons,

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Memorandum of Points and Authorities, and supporting Declaration, (ECF No. 1), the

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Court finds that Petitioner established a prima facie case for judicial enforcement of

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the Internal Revenue Service (IRS) summons to Miguel Chavez. 28 U.S.C. §§ 7402,

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7604; United States v. Powell, 379 U.S. 48, 57–58 (1964).

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The facts set forth in the Declaration of Revenue Officer J. Joaquin fulfill the

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government’s minimal burden of establishing a prima facie case because they

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establish: 1) the investigation will be conducted pursuant to a legitimate purpose; 2)

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the inquiry may be relevant to the purpose; 3) the information sought is not already

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within the IRS’s possession; and 4) the administrative steps required by the Internal

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Revenue Code have been followed. Crystal v. United States, 172 F.3d 1141, 1143–44

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(9th Cir. 1999) (citing Powell, 379 U.S. at 57–58).

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IT IS ORDERED that Respondent Miguel Chavez appear before this District

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Court of the United States for the Central District of California, at the following date,

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time, and address, to show cause why the production of books, papers, records, and

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other data demanded in the subject IRS summons should not be compelled:

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Date:

Monday, October 16, 2017

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Time:

1:30 p.m.

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Courtroom:

5D

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Address:

First Street Courthouse

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350 W. 1st Street

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Los Angeles, CA 90012

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IT IS SO ORDERED.

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September 13, 2017

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____________________________________
OTIS D. WRIGHT, II
UNITED STATES DISTRICT JUDGE

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