United States of America v. Armen Babayan

Filing 5

ORDER TO SHOW CAUSE by Judge Beverly Reid O'Connell that Respondent appear before Judge Beverly Reid O'Connell on 10/24/2016 at 9:00 AM., and show cause why the testimony and production of books, papers, records and other data demanded in the subject Internal Revenue Service summons should not be compelled. (jp)

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1 2 3 4 5 6 7 8 UNITED STATES DISTRICT COURT 9 CENTRAL DISTRICT OF CALIFORNIA 10 WESTERN DIVISION 11 12 13 14 15 16 Case No. ED CV 16-1961 BRO - SP UNITED STATES OF AMERICA, v. Plaintiff, ORDER TO SHOW CAUSE Hearing: 10/24/2016 Courtroom: 7C ARMEN BABAYAN, Defendant. 17 18 19 20 21 Upon the Petition and supporting Memorandum of Points and Authorities, 22 and the supporting Declaration to the Petition, the Court finds that Petitioner has 23 established its prima facie case for judicial enforcement of the subject Internal 24 Revenue Service (“IRS” and “Service”) summons. See United States v. Powell, 25 379 U.S. 48, 57-58, 85 S.Ct. 248, 13 L.Ed.2d 112 (1964); see also Crystal v. 26 United States, 172 F.3d 1141, 1143-1144 (9th Cir. 1999); United States v. Jose, 27 131 F.3d 1325, 1327 (9th Cir. 1997); Fortney v. United States, 59 F.3d 117, 119- 28 120 (9th Cir. 1995) (the Government’s prima facie case is typically made through 1 1 the sworn declaration of the IRS agent who issued the summons); accord, United 2 States v. Gilleran, 992 F.2d 232, 233 (9th Cir. 1993). 3 THEREFORE, IT IS ORDERED that Respondent appear before this District 4 Court of the United States for the Central District of California in Courtroom of the 5 Honorable Beverly Reid O’Connell, No. 7C, 6 7 XXX United States Courthouse 8 350 West First Street, Courtroom 7C 9 Los Angeles, California 90012 10 11 On October 24, 2016, at 9:00 A.M, and show cause why the testimony and 12 production of books, papers, records and other data demanded in the subject 13 Internal Revenue Service summons should not be compelled. 14 IT IS FURTHER ORDERED that copies of this Order, the Petition, 15 Memorandum of Points and Authorities, and accompanying Declaration be served 16 promptly upon Respondent by any employee of the Internal Revenue Service or by 17 the United States Attorney’s Office, by personal delivery, or by leaving copies of 18 each of the foregoing documents at the Respondent’s dwelling or usual place of 19 abode with someone of suitable age and discretion who resides there, or by 20 certified mail. 21 IT IS FURTHER ORDERED that within ten (10) days after service upon 22 Respondent of the herein described documents, Respondent shall file and serve a 23 written response, supported by appropriate sworn statements, as well as any 24 desired motions. If, prior to the return date of this Order, Respondent files a 25 response with the Court stating that Respondent does not desire to oppose the relief 26 sought in the Petition, nor wish to make an appearance, then the appearance of 27 Respondent at any hearing pursuant to this Order to Show Cause is excused, and 28 Respondent shall be deemed to have complied with the requirements of this Order. 2 1 IT IS FURTHER ORDERED that all motions and issues raised by the 2 pleadings will be considered on the return date of this Order. Only those issues 3 raised by motion or brought into controversy by the responsive pleadings and 4 supported by sworn statements filed within ten (10) days after service of the herein 5 described documents will be considered by the Court. All allegations in the 6 Petition not contested by such responsive pleadings or by sworn statements will be 7 deemed admitted. 8 9 10 IT IS HEREBY ORDERED 11 12 13 14 15 16 17 18 19 20 21 22 Dated: September 22, 2016 HONORABLE BEVERLY REID O'CONNELL UNITED STATES DISTRICT COURT JUDGE Presented By: EILEEN M. DECKER United States Attorney THOMAS D. COKER Assistant United States Attorney Chief, Tax Division /s/ ________________________________ Valerie L. Makarewicz Assistant United States Attorney Attorneys for the United States of America 23 24 25 26 27 28 3

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