United States of America v. Charles L. McMillan

Filing 5

ORDER TO SHOW CAUSE by Judge Percy Anderson: RE Petition to Enforce Internal Revenue Service Summon: Respondent is Ordered to appear. Show Cause Hearing set for 11/30/2020 01:30 PM (VIA ZOOM VIDEO CONFERENCE) before Judge Percy Anderson. Response to Order to Show Cause due by 11/9/2020. (SEE DOCUMENT FOR SPECIFIC COMPLIANCE REQUIREMENTS THEREIN) (lc)

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7 NICOLA T. HANNA United States Attorney THOMAS D. COKER Assistant United States Attorney Chief, Tax Division JOLENE TANNER (Cal. Bar No. 285320) Assistant United States Attorney Federal Building, Suite 7211 300 North Los Angeles Street Los Angeles, California 90012 Telephone: (213) 894-3544 Facsimile: (213) 894-0115 E-mail: jolene.tanner@usdoj.gov 8 Attorneys for the United States of America 1 2 3 4 5 6 9 UNITED STATES DISTRICT COURT 10 CENTRAL DISTRICT OF CALIFORNIA 11 WESTERN DIVISION 12 13 UNITED STATES OF AMERICA, Case No. CV 20-09319-PA (RAOx) Petitioner, 14 ORDER TO SHOW CAUSE v. 15 16 CHARLES L. MCMILLAN, Respondent. 17 18 19 20 Based upon the Petition to Enforce Internal Revenue Service Summons, 21 Memorandum of Points and Authorities, and supporting Declaration, the Court finds that 22 Petitioner has established a prima facie case for judicial enforcement of the subject 23 Internal Revenue Service (IRS) summons. See United States v. Powell, 379 U.S. 48, 57- 24 58 (1964). 25 IT IS ORDERED that Respondent appear before this District Court of the United 26 States for the Central District of California, at the following date, time, and address, to 27 show cause why the production of books, papers, records, and other data demanded in 28 the subject IRS summons should not be compelled: 1 1 Date: November 30, 2020 via Zoom video conference webinar 2 Time: 1:30 p.m. Address: G United States Courthouse 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 350 West First Street, Los Angeles, CA 90012 G Webinar Instructions: Please click the link below to join the webinar:  https://cacduscourts.zoomgov.com/j/1604406150?pwd=azl2dk4rcFhvUjJBNm hKLzZoLzRTZz09 Passcode: 397384 Or iPhone one-tap : US: +16692545252,,1604406150#,,,,,,0#,,397384# or +16468287666,,1604406150#,,,,,,0#,,397384# Or Telephone: Dial (for higher quality, dial a number based on your current location): US: +1 669 254 5252 or +1 646 828 7666 Webinar ID: 160 440 6150 Passcode: 397384 International numbers available: https://cacduscourts.zoomgov.com/u/aeaElYdrKv Or an H.323/SIP room system: H.323: (US West) (US East) 52 61 100.140 Meeting ID: 160 440 6150 Passcode: 397384 SIP: 1604406150@sip.zoomgov.com Passcode: 397384 IT IS FURTHER ORDERED that copies of the following documents be served on Respondent no later than October 23, 2020 (a) by personal delivery, (b) by leaving a 2 1 copy at Respondent’s dwelling or usual place of abode with someone of suitable age and 2 discretion who resides there, or (c) by certified mail: 3 1. This Order; and 4 2. The Petition, Memorandum of Points and Authorities, and accompanying 5 Declaration. 6 Service may be made by any employee of the IRS or the United States Attorney’s 7 Office. Petitioner shall file a proof of service than October 30, 2020. 8 9 IT IS FURTHER ORDERED that no later than November 9, 2020, Respondent shall file and serve a written response, supported by appropriate sworn statements, as 10 well as any desired motions. If, prior to the return date of this Order, Respondent files a 11 response with the Court stating that Respondent does not oppose the relief sought in the 12 Petition, nor wish to make an appearance, then the appearance of Respondent at any 13 hearing pursuant to this Order to Show Cause is excused, and Respondent shall comply 14 with the summons within ten (10) days thereafter. 15 IT IS FURTHER ORDERED that all motions and issues raised by the pleadings 16 will be considered on the return date of this Order. Only those issues raised by motion or 17 brought into controversy by the responsive pleadings and supported by sworn statements 18 filed in accordance with the deadlines set forth in this order will be considered by the 19 Court. All allegations in the Petition not contested by such responsive pleadings or by 20 sworn statements will be deemed admitted. 21 22 23 DATED: October 14, 2020 ___________________________________ Percy Anderson UNITED STATES DISTRICT JUDGE 24 25 26 27 28 3

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