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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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: [phone]
Facsimile: [phone]
E-mail: [e-mail]

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Attorneys for the United States of America

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UNITED STATES DISTRICT COURT

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CENTRAL DISTRICT OF CALIFORNIA

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WESTERN DIVISION

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13 UNITED STATES OF AMERICA,

Case No. CV 20-09319-PA (RAOx)

Petitioner,

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ORDER TO SHOW CAUSE

v.

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16 CHARLES L. MCMILLAN,
Respondent.

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Based upon the Petition to Enforce Internal Revenue Service Summons,

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Memorandum of Points and Authorities, and supporting Declaration, the Court finds that

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Petitioner has established a prima facie case for judicial enforcement of the subject

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Internal Revenue Service (IRS) summons. See United States v. Powell, 379 U.S. 48, 57-

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58 (1964).

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IT IS ORDERED that Respondent appear before this District Court of the United

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States for the Central District of California, at the following date, time, and address, to

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show cause why the production of books, papers, records, and other data demanded in

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the subject IRS summons should not be compelled:
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Date:

November 30, 2020 via Zoom video conference webinar

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Time:

1:30 p.m.

Address:

G United States Courthouse

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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: [phone],,1604406150#,,,,,,0#,,397384# or
[phone],,1604406150#,,,,,,0#,,397384#
Or Telephone:
Dial (for higher quality, dial a number based on your current
location):
US: [phone] or [phone]
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:
161.199.138.10 (US West)
161.199.136.10 (US East)
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61
100.140
Meeting ID: 160 440 6150
Passcode: 397384
SIP: [e-mail]
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
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copy at Respondent’s dwelling or usual place of abode with someone of suitable age and

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discretion who resides there, or (c) by certified mail:

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1. This Order; and

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2. The Petition, Memorandum of Points and Authorities, and accompanying

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Declaration.

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Service may be made by any employee of the IRS or the United States Attorney’s

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Office. Petitioner shall file a proof of service than October 30, 2020.

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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

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well as any desired motions. If, prior to the return date of this Order, Respondent files a

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response with the Court stating that Respondent does not oppose the relief sought in the

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Petition, nor wish to make an appearance, then the appearance of Respondent at any

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hearing pursuant to this Order to Show Cause is excused, and Respondent shall comply

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with the summons within ten (10) days thereafter.

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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 of this Order. Only those issues raised by motion or

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

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filed in accordance with the deadlines set forth in this order will be considered by the

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Court. All allegations in the Petition not contested by such responsive pleadings or by

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sworn statements will be deemed admitted.

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DATED: October 14, 2020

___________________________________
Percy Anderson
UNITED STATES DISTRICT JUDGE

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