United States of America v. Beatriz Chavez
ORDER TO SHOW CAUSE by Judge Otis D. Wright, II.Respondent Beatriz 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)
United States District Court
Central District of California
UNITED STATES OF AMERICA,
Case No. 2:17-cv-06482-ODW(JPR)
ORDER TO SHOW CAUSE
Based upon the Petition to Enforce Internal Revenue Service Summons,
Memorandum of Points and Authorities, and supporting Declaration, (ECF No. 1), the
Court finds that Petitioner established a prima facie case for judicial enforcement of
the Internal Revenue Service (IRS) summons to Beatriz Chavez. 28 U.S.C. §§ 7402,
7604; United States v. Powell, 379 U.S. 48, 57-58 (1964).
The facts set forth in the Declaration of Revenue Officer J. Joaquin fulfill the
government’s minimal burden of establishing a prima facie case because they
establish: 1) the investigation will be conducted pursuant to a legitimate purpose; 2)
the inquiry may be relevant to the purpose; 3) the information sought is not already
within the IRS’s possession; and 4) the administrative steps required by the Internal
Revenue Code have been followed. Crystal v. United States, 172 F.3d 1141, 1143–44
(9th Cir. 1999) (citing Powell, 379 U.S. at 57–58).
IT IS ORDERED that Respondent Beatriz 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:
Monday, October 16, 2017
First Street Courthouse
350 W. 1st Street
Los Angeles, CA 90012
IT IS SO ORDERED.
September 13, 2017
OTIS D. WRIGHT, II
UNITED STATES DISTRICT JUDGE
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