United States of America v. Tuan H. Nguyen

Filing 5

ORDER TO SHOW CAUSE by Judge Josephine L. Staton. See Order for more information. Show Cause Hearing set for 2/6/2015 02:30 PM before Judge Josephine L. Staton. (twdb)

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UNITED STATES DISTRICT COURT

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FOR THE CENTRAL DISTRICT OF CALIFORNIA

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UNITED STATES OF AMERICA,

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Case No. SACV 14-1924-JLS (ANx)

Petitioner,
ORDER TO SHOW CAUSE

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v.

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TUAN H. NGUYEN,
Respondent.

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Upon the Petition and supporting Memorandum of Points and Authorities, and the

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supporting Declaration to the Petition, the Court finds that Petitioner has established its prima

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facie case for judicial enforcement of the subject Internal Revenue Service (“IRS” and

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“Service”) summons. See United States v. Powell, 379 U.S. 48, 57-58 (1964); see also Crystal

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v. United States, 172 F.3d 1141, 1143-1144 (9th Cir. 1999); United States v. Jose, 131 F.3d

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1325, 1327 (9th Cir. 1997); Fortney v. United States, 59 F.3d 117, 119-120 (9th Cir. 1995) (the

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Government’s prima facie case is typically made through the sworn declaration of the IRS

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agent who issued the summons); accord, United States v. Gilleran, 992 F.2d 232, 233 (9th Cir.

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1993).

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IT IS THEREFORE ORDERED that Respondent appear before this District Court of

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the United States for the Central District of California, in Courtroom 10A of the Ronald

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Reagan Federal Building and United States Courthouse, 411 West Fourth Street, Santa

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Ana, California 92701, on February 6, 2015, at 2:30 p.m., and show cause why the

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testimony and 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, Memorandum of

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Points and Authorities, and accompanying Declaration be served promptly upon Respondent by

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any employee of the Internal Revenue Service or by the United States Attorney’s Office, by

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personal delivery, or by leaving copies of each of the foregoing documents at the Respondent’s

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dwelling or usual place of abode with someone of suitable age and discretion who resides there,

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or by certified mail.

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IT IS FURTHER ORDERED that within ten (10) days after service upon Respondent

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of the herein described documents, Respondent shall file and serve a written response,

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supported by appropriate sworn statements, as well as any desired motions. If, prior to the

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return date of this Order, Respondent files a response with the Court stating that Respondent

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does not desire to oppose the relief sought in the Petition, nor wish to make an appearance, then

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the appearance of Respondent at any hearing pursuant to this Order to Show Cause is excused,

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and 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 pleadings will

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be considered on the return date of this Order. Only those issues raised by motion or brought

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into controversy by the responsive pleadings and supported by sworn statements filed within

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ten (10) days after service of the herein described documents will be considered by the Court.

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

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statements will be deemed admitted.

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DATED: December 18, 2014

JOSEPHINE L. STATON
___________________________________

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HONORABLE JOSEPHINE L. STATON

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UNITED STATES DISTRICT JUDGE