United States of America v. Jeffrey C. Walker

Filing 4

ORDER TO SHOW CAUSE by Judge James V. Selna: See document for further information. Show Cause Hearing set for 11/6/2017 10:00 AM before Judge James V. Selna. (lwag)

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1 2 3 4 5 6 7 8 9 10 11 SANDRA R. BROWN Acting United States Attorney THOMAS D. COKER Assistant United States Attorney Chief, Tax Division VALERIE L. MAKAREWICZ Assistant United States Attorney California Bar Number 229637 Federal Building, Suite 7211 300 North Los Angeles Street Los Angeles, California 90012 Telephone: (213) 894-2729 Facsimile: (213) 894-0115 E-mail: Valerie.makarewicz@usdoj.gov Attorneys for United States of America UNITED STATES DISTRICT COURT CENTRAL DISTRICT OF CALIFORNIA SOUTHERN DIVISION 12 13 14 15 16 17 18 UNITED STATES OF AMERICA, v. Case No. 8:17-cv-01506 JVS -JDE Plaintiff, ORDER TO SHOW CAUSE JEFFREY C. WALKER, Defendant. 19 20 21 22 23 24 25 26 27 Upon the Petition and supporting Memorandum of Points and Authorities, and the supporting Declaration to the Petition, the Court finds that Petitioner has established its prima facie case for judicial enforcement of the subject Internal Revenue Service (“IRS” and “Service”) summonses. See United States v. Powell, 379 U.S. 48, 57-58, 85 S.Ct. 248, 13 L.Ed.2d 112 (1964); see also Crystal v. United States, 172 F.3d 1141, 1143-1144 (9th Cir. 1999); United States v. Jose, 28 1 1 131 F.3d 1325, 1327 (9th Cir. 1997); Fortney v. United States, 59 F.3d 117, 119- 2 120 (9th Cir. 1995) (the Government’s prima facie case is typically made through 3 the sworn declaration of the IRS agent who issued the summons); accord, United 4 States v. Gilleran, 992 F.2d 232, 233 (9th Cir. 1993). 5 THEREFORE, IT IS ORDERED that Respondent appear before this District 6 Court of the United States for the Central District of California in Courtroom No. 7 10C, 8 United States Courthouse 9 350 W. 1st Street, 10 Los Angeles, California 90012 11 12 Roybal Federal Building and United States Courthouse 13 255 E. Temple Street, 14 Los Angeles, California 90012 15 16 X Ronald Reagan Federal Building and United States Courthouse 17 411 West Fourth Street, 18 Santa Ana, California 92701 19 20 Brown Federal Building and United States Courthouse 21 3470 Twelfth Street, Riverside, California 92501 22 23 On November 6, 2017, at 10:00 A.M, 24 and show cause why the testimony and production of books, papers, records and 25 other data demanded in the subject Internal Revenue Service summonses should 26 not be compelled. 27 28 IT IS FURTHER ORDERED that copies of this Order, the Petition, Memorandum of Points and Authorities, and accompanying Declaration be served 2 1 promptly upon Respondent by any employee of the Internal Revenue Service or by 2 the United States Attorney’s Office, by personal delivery, or by leaving copies of 3 each of the foregoing documents at the Respondent’s dwelling or usual place of 4 abode with someone of suitable age and discretion who resides there, or by 5 certified mail. IT IS FURTHER ORDERED that within ten (10) days after service upon 6 7 Respondent of the herein described documents, Respondent shall file and serve a 8 written response, supported by appropriate sworn statements, as well as any 9 desired motions. If, prior to the return date of this Order, Respondent files a 10 response with the Court stating that Respondent does not desire to oppose the relief 11 sought in the Petition, nor wish to make an appearance, then the appearance of 12 Respondent at any hearing pursuant to this Order to Show Cause is excused, and 13 Respondent shall be deemed to have complied with the requirements of this Order. 14 \\\ 15 \\\ 16 \\\ 17 \\\ 18 \\\ 19 \\\ 20 \\\ 21 \\\ 22 \\\ 23 \\\ 24 \\\ 25 \\\ 26 \\\ 27 \\\ 28 \\\ 3 1 2 \\\ IT IS FURTHER ORDERED that all motions and issues raised by the 3 pleadings will be considered on the return date of this Order. Only those issues 4 raised by motion or brought into controversy by the responsive pleadings and 5 supported by sworn statements filed within ten (10) days after service of the herein 6 described documents will be considered by the Court. All allegations in the 7 Petition not contested by such responsive pleadings or by sworn statements will be 8 deemed admitted. 9 10 DATED: This 5th day of September, 2017. 11 12 13 ____________________________ 14 15 United States District Judge 16 17 18 Presented By: 19 SANDRA R. BROWN Acting United States Attorney THOMAS D. COKER Assistant United States Attorney Chief, Tax Division 20 21 22 23 24 25 26 /s/ ________________________________ Valerie L. Makarewicz Assistant United States Attorney Attorneys for the United States of America 27 28 4

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