United States of America v. Armen Babayan
Filing
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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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UNITED STATES DISTRICT COURT
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CENTRAL DISTRICT OF CALIFORNIA
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WESTERN DIVISION
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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.
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Upon the Petition and supporting Memorandum of Points and Authorities,
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and the supporting Declaration to the Petition, the Court finds that Petitioner has
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established its prima facie case for judicial enforcement of the subject Internal
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Revenue Service (“IRS” and “Service”) summons. See United States v. Powell,
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379 U.S. 48, 57-58, 85 S.Ct. 248, 13 L.Ed.2d 112 (1964); see also Crystal v.
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United States, 172 F.3d 1141, 1143-1144 (9th Cir. 1999); United States v. Jose,
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131 F.3d 1325, 1327 (9th Cir. 1997); Fortney v. United States, 59 F.3d 117, 119-
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120 (9th Cir. 1995) (the Government’s prima facie case is typically made through
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the sworn declaration of the IRS agent who issued the summons); accord, United
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States v. Gilleran, 992 F.2d 232, 233 (9th Cir. 1993).
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THEREFORE, IT IS ORDERED that Respondent appear before this District
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Court of the United States for the Central District of California in Courtroom of the
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Honorable Beverly Reid O’Connell, No. 7C,
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XXX United States Courthouse
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350 West First Street, Courtroom 7C
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Los Angeles, California 90012
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On October 24, 2016, at 9:00 A.M, and show cause why the testimony and
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production of books, papers, records and other data demanded in the subject
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Internal Revenue Service summons should not be compelled.
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IT IS FURTHER ORDERED that copies of this Order, the Petition,
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Memorandum of Points and Authorities, and accompanying Declaration be served
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promptly upon Respondent by any employee of the Internal Revenue Service or by
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the United States Attorney’s Office, by personal delivery, or by leaving copies of
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each of the foregoing documents at the Respondent’s dwelling or usual place of
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abode with someone of suitable age and discretion who resides there, or by
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certified mail.
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IT IS FURTHER ORDERED that within ten (10) days after service upon
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Respondent of the herein described documents, Respondent shall file and serve a
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written response, supported by appropriate sworn statements, as well as any
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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 desire to oppose the relief
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sought in the Petition, nor wish to make an appearance, then the appearance of
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Respondent at any hearing pursuant to this Order to Show Cause is excused, and
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Respondent shall be deemed to have complied with the requirements of this Order.
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IT IS FURTHER ORDERED that all motions and issues raised by the
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pleadings will be considered on the return date of this Order. Only those issues
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raised by motion or brought into controversy by the responsive pleadings and
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supported by sworn statements filed within ten (10) days after service of the herein
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described documents will be considered by the Court. All allegations in the
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Petition not contested by such responsive pleadings or by sworn statements will be
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deemed admitted.
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IT IS HEREBY ORDERED
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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
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