United States of America v. Kent J Breazeale

Filing 3

ORDER TO SHOW CAUSE by Judge Andrew J. Guilford. Show Cause Hearing set for 11/25/2013 10:00 AM before Judge Andrew J. Guilford. (twdb)

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ANDRÉ BIROTTE JR.
United States Attorney
SANDRA R. BROWN
Assistant United States Attorney
Chief, Tax Division
JAMES C. HUGHES (CA SBN 263878)
Assistant United States Attorney
Room 7211 Federal Building
300 North Los Angeles Street
Los Angeles, CA 90012
Telephone: [phone]
Facsimile: [phone]
Email: [e-mail]
Attorneys for the United States of America,
Petitioner

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UNITED STATES DISTRICT COURT

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CENTRAL DISTRICT OF CALIFORNIA
SOUTHERN DIVISION

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UNITED STATES OF AMERICA,
Petitioner,
vs.
KENT J. BREAZEALE,
Respondent.

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Case No. SACV 13-1499-AG(ANx)
ORDER TO SHOW CAUSE

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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”) summonses. 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, 1191

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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

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District Court of the United States for the Central District of California in

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Courtroom No. 10D,

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Ronald Reagan Federal Building and United States Courthouse
411 West Fourth Street,
Santa Ana, California 92701

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on November 25, 2013, at 10:00 a.m.

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and show cause why the testimony and production of books, papers, records and
other data demanded in the subject Internal Revenue Service summonses should
not be compelled.
IT IS FURTHER ORDERED that copies of this Order, the Petition,
Memorandum of Points and Authorities, and accompanying Declaration be served
promptly upon Respondent by any employee of the Internal Revenue Service or by
the United States Attorney’s Office, by personal delivery, or by leaving copies of
each of the foregoing documents at the Respondent’s dwelling or usual place of
abode with someone of suitable age and discretion who resides there, or by
certified mail.
IT IS FURTHER ORDERED that within ten (10) days after service upon
Respondent of the herein described documents, Respondent shall file and serve a
written response, supported by appropriate sworn statements, as well as any
desired motions. If, prior to the return date of this Order, Respondent files a
response with the Court stating that Respondent does not desire to oppose the relief
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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DATED: This 26th day of September, 2013

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____________________________

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United States District Judge
Andrew J Guilford

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Presented By:
ANDRÉ BIROTTE JR.
United States Attorney
SANDRA R. BROWN
Assistant United States Attorney
Chief, Tax Division

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/S/
JAMES C. HUGHES
Assistant United States Attorney
Attorneys for the United States of America, Petitioner

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