United States of America v. Dale Bethel

Filing 9

ORDER TO SHOW CAUSE by Judge Jesus G. Bernal. Show Cause Hearing set for 12/18/2017 09:00 AM before Judge Jesus G. Bernal.(See order for details) (mga)

Download PDF
1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 SANDRA R. BROWN Acting United States Attorney THOMAS D. COKER Assistant United States Attorney Chief, Tax Division VALERIE L. MAKAREWICZ (Cal. No. 229637) Assistant United States Attorney Federal Building, Suite 7211 300 North Los Angeles Street Los Angeles, California 90012 Telephone: (213) 894-2729 Facsimile: (213) 894-0115 Email: Valerie.Makarewicz@usdoj.gov ERIN R. HINES FL Bar No. 44715 Trial Attorney, Tax Division U.S. Department of Justice Post Office Box 7238 Washington, D.C. 20044 Telephone: (202) 514-6619 Facsimile: (202) 514-6770 Email: Erin.R.Hines@usdoj.gov Attorneys for the United States of America IN THE UNITED STATES DISTRICT COURT FOR THE CENTRAL DISTRICT OF CALIFORNIA DIVISION UNITED STATES OF AMERICA, ) ) Case No. EDCV17-01985-JGB(SPx) ) ) ) ) ORDER TO SHOW CAUSE ) ) HEARING DATE: 12/18/17 @ 9 AM ) 18 19 20 21 22 Petitioner, v. DALE BETHEL, Respondent. 23 24 25 1 1 2 3 Upon consideration of the Petition to Enforce Internal Revenue Summons filed by the United States, together with the Declaration of Joseph Haynes and the exhibits attached thereto, and the brief filed in support thereof, and good cause 4 5 6 having been shown. IT IS HEREBY ORDERED that respondent, Dale Bethel, appear before 7 this District Court of the United States for the Central District of California in 8 1 Courtroom No. ______, 9 ______ 10 United States Courthouse 350 W. 1st Street, 11 Los Angeles, California 90012 12 13 ______ Roybal Federal Building and United States Courthouse 14 255 E. Temple Street 15 Los Angeles, California 90012 16 ______ 17 Ronald Reagan Federal Building and United States Courthouse 411 West Fourth Street 18 19 20 Santa Ana, California 92701 X ______ Brown Federal Building and United States Courthouse 21 3470 Twelfth Street 22 Riverside, California 92501 23 24 25 2 1 On December 18, 2017 at 9:00 a.m., and show cause why respondent Dale Bethel 2 should not be compelled to comply with the Internal Revenue Service summons 3 served on respondent Dale Bethel on July 17, 2014. 4 5 6 IT IS FURTHER ORDERED that: 1. A copy of this Order to Show Cause, together with the Petition to 7 Enforce Internal Revenue Summons, Declaration of Joseph Haynes in 8 support thereof, and exhibits thereto, and brief in support, be served on 9 Dale Bethel by any employee of the Internal Revenue Service or by the 10 United States’ Department of Justice, by personal delivery, or by leaving 11 12 13 14 15 16 17 copes of each of the foregoing documents at Respondent’s dwelling or usual place of abode with someone of suitable age and discretion who resides there, or by certified mail. 2. Because the file in this case reflects a prima facie showing that the IRS’s investigation is being conducted for a legitimate purpose, that the inquiries may be relevant to that purpose, that the information sought is 18 19 20 not already within the Internal Revenue Service’s possession, and that the administrative steps required by the Internal Revenue Code have been 21 substantially followed, the burden of coming forward has shifted to the 22 respondent to oppose enforcement of the summons. 23 24 3. Within twenty-one (21) days of service of this Order to Show Cause, respondent Dale Bethel shall file with the Clerk of Court, and serve on 25 3 1 counsel for the United States at the address on the petition, a written 2 response to the petition with appropriate supporting affidavits or 3 declarations as well as any argument he desires to make. 4 5 6 4. Affidavits in opposition to the petition or in support of any motion shall be made on personal knowledge, set forth such facts as would be 7 admissible in evidence, and shall show affirmatively that the affiant is 8 competent to testify to the matters stated therein; any affidavit failing to 9 comply with this standard shall not be considered by the Court. 10 5. The United States may file a reply memorandum to any opposition or 11 12 13 14 motion filed by respondent, without page limitation, within fourteen (14) days of the date the response is filed. 6. At the show cause hearing, only those issues raised by motion or brought 15 into controversy by the responsive pleadings, and supported by 16 affidavit(s), will be considered by the Court. Any uncontested 17 allegations in the United States’ petition will be considered admitted for 18 19 20 purposes of this enforcement proceeding. 7. If respondent has no objection to compliance with the summons served 21 on him, Respondent may notify the Court, in a writing filed with the 22 Clerk of Court and served on counsel for the United States by either 23 overnight mail to: 24 25 4 1 Tax Division, U.S. Department of Justice Attn: Trial Attorney Erin R. Hines 555 4th Street, Suite 8921 Washington, DC 20001 2 3 4 or by facsimile to (202) 514-6770 at least ten (10) days prior to the date 5 of the show-cause hearing, that the respondent has no objection to 6 7 compliance with the summons, then he will not be required to respond or appear as ordered above, and the Court will issue an order enforcing the 8 9 10 summons. SO ORDERED this 21st day of November 2017. 11 12 _____________________________ ________________________ _ _ 13 14 United States District J dge Judge Presented by: 15 16 17 18 SANDRA R. BROWN Acting United States Attorney THOMAS D. COKER Assistant United States Attorney Chief, Tax Division 19 20 21 /s/ Erin R. Hines Erin R. Hines Trial Attorney, Tax Division Attorneys for the United States 22 23 24 25 5

Disclaimer: Justia Dockets & Filings provides public litigation records from the federal appellate and district courts. These filings and docket sheets should not be considered findings of fact or liability, nor do they necessarily reflect the view of Justia.

Why Is My Information Online?