United States of America v. Terrance J. Shannon

Filing 5

ORDER TO SHOW CAUSE by Judge David O. Carter. THEREFORE, IT IS ORDERED that Respondent appears before this District Court of the United States for the Central District of California in Courtroom No. 9D, Ronald Reagan Federal Building and United Sta tes Courthouse, 411 West Fourth Street, Santa Ana, California 92701 on May 31, 2016, at 8:30 a.m. 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. (see document for details). (dro)

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EILEEN M. DECKER
United States Attorney
SANDRA R. BROWN
Assistant United States Attorney
Chief, Tax Division
CHARLES PARKER (Cal. Bar No. 283078)
Assistant United States Attorney
Federal Building, Suite 7211
300 North Los Angeles Street
Los Angeles, California 90012
Telephone: [phone]
Facsimile: [phone]
E-mail: [e-mail]
Attorneys for Petitioner
United States of America

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UNITED STATES DISTRICT COURT

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FOR THE CENTRAL DISTRICT OF CALIFORNIA

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SOUTHERN DIVISION

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UNITED STATES OF AMERICA,

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Petitioner,

XXXXXXXXXX
[PROPOSED] ORDER TO SHOW CAUSE

v.

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No. 8:16-cv-607

TERRANCE J. SHANNON,

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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

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

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and “Service”) summons[es]. See United States v. Powell, 379 U.S. 48, 57-58, 85 S.Ct.

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248, 13 L.Ed.2d 112 (1964); see also Crystal v. United States, 172 F.3d 1141, 1143-1144

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(9th Cir. 1999); United States v. Jose, 131 F.3d 1325, 1327 (9th Cir. 1997); Fortney v.

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United States, 59 F.3d 117, 119-120 (9th Cir. 1995) (the Government’s prima facie case

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is typically made through the sworn declaration of the IRS agent who issued the

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summons); accord, United States v. Gilleran, 992 F.2d 232, 233 (9th Cir. 1993).

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THEREFORE, IT IS ORDERED that Respondent appears before this District

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Court of the United States for the Central District of California in Courtroom No.

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______, Ronald Reagan Federal Building and United States Courthouse, 411 West
9D

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8:30
X
Fourth Street, Santa Ana, California 92701 on May 30, 2016, at _________ a.m. and

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show cause why the testimony and production of books, papers, records and other data

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demanded in the subject Internal Revenue Service summons should not be compelled.

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IT IS FURTHER ORDERED that copies of this Order, the Petition, Memorandum

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of Points and Authorities, and accompanying Declaration be served promptly upon

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Respondent by any employee of the Internal Revenue Service or by the United States

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Attorney’s Office, by personal delivery, or by leaving copies of each of the foregoing

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documents at the Respondent’s dwelling or usual place of abode with someone of

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suitable age and discretion who resides there, or by certified mail.
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 written

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response, supported by appropriate sworn statements, as well as any desired motions. If,

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

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that Respondent does not desire to oppose the relief sought in the Petition, nor wish to

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make an appearance, then the appearance of Respondent at any hearing pursuant to this

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Order to Show Cause is excused, and Respondent shall be deemed to have complied with

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the requirements of this Order.

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IT IS FURTHER ORDERED that all motions and issues raised by the pleadings

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

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or brought into controversy by the responsive pleadings and supported by sworn

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statements filed within ten (10) days after service of the herein described documents will

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be considered by the Court. All allegations in the Petition not contested by such

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responsive pleadings or by sworn statements will be deemed admitted.

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DATED: April 13, 2016

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United States District Court Judge
Respectfully presented,
EILEEN M. DECKER
United States Attorney
SANDRA R. BROWN
Assistant United States Attorney
Chief, Tax Division
/s/
CHARLES PARKER
Assistant United States Attorney
Attorney for Petitioner
UNITED STATES OF AMERICA

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