United States of America v. Ronald J. Channels, President of RJ Channels, Inc.

Filing 6

ORDER TO SHOW CAUSE by Judge David O. Carter. Show Cause Hearing set for 2/12/2018 08:30 AM before Judge David O. Carter. (mt)

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7 SANDRA R. BROWN Acting United States Attorney THOMAS D. COKER Assistant United States Attorney Chief, Tax Division GAVIN L. GREENE (Cal. Bar No. 230807) Assistant United States Attorney Federal Building, Suite 7211 300 North Los Angeles Street Los Angeles, California 90012 Telephone: (213) 894-4600 Facsimile: (213) 894-0115 E-mail: Gavin.Greene@usdoj.gov 8 Attorneys for the United States of America 1 2 3 4 5 6 9 UNITED STATES DISTRICT COURT 10 CENTRAL DISTRICT OF CALIFORNIA 11 SOUTHERN DIVISION 12 13 14 17 Order to Show Cause Petitioner, v. 15 16 Case No. 8:17-cv-02269-DOC (KESx) United States of America, Ronald J. Channels, President of RJ Channels, Inc., Respondent. 18 19 20 21 22 23 24 25 26 27 28 1 Based upon the Petition to Enforce Internal Revenue Service Summons, 1 2 Memorandum of Points and Authorities, and supporting Declaration, the Court finds that 3 Petitioner has established a prima facie case for judicial enforcement of the subject 4 Internal Revenue Service (IRS) summons. See United States v. Powell, 379 U.S. 48, 57- 5 58, 85 S.Ct. 248, 255, 13 L.Ed.2d 112, 119 (1964). 6 IT IS ORDERED that Respondent appear before this District Court of the United 7 8 9 10 11 States for the Central District of California, at the following date, time, and address, to show cause why the production of books, papers, records, and other data demanded in the subject IRS summons should not be compelled: Date: Monday, February 12, 2018 Time: 8:30 a.m. 13 Courtroom: 9D 14 Address: Ronald Reagan Federal Building and United States Courthouse 12 15 411 West Fourth Street, Santa Ana, California, 92701 16 17 18 19 20 21 22 23 24 25 26 27 28 2 1 IT IS FURTHER ORDERED that copies of the following documents be served on 2 Respondent (a) by personal delivery, (b) by leaving a copy at Respondent’s dwelling or 3 usual place of abode with someone of suitable age and discretion who resides there, or 4 (c) by certified mail: 5 6 7 8 9 10 1. This Order; and 2. The Petition, Memorandum of Points and Authorities, and accompanying Declaration. Service may be made by any employee of the IRS or the United States Attorney’s Office. 11 12 IT IS FURTHER ORDERED that within ten (10) days after service upon 13 Respondent of the herein described documents, Respondent shall file and serve a written 14 response, supported by appropriate sworn statements, as well as any desired motions. If, 15 prior to the return date of this Order, Respondent files a response with the Court stating 16 that Respondent does not oppose the relief sought in the Petition, nor wish to make an 17 appearance, then the appearance of Respondent at any hearing pursuant to this Order to 18 Show Cause is excused, and Respondent shall comply with the summons within ten (10) 19 days thereafter. 20 21 22 23 24 25 26 27 28 3 1 IT IS FURTHER ORDERED that all motions and issues raised by the pleadings 2 will be considered on the return date of this Order. Only those issues raised by motion 3 or brought into controversy by the responsive pleadings and supported by sworn 4 statements filed within ten (10) days after service of the herein described documents will 5 be considered by the Court. All allegations in the Petition not contested by such 6 responsive pleadings or by sworn statements will be deemed admitted. 7 8 DATED: January 5, 2018 _________________________ 9 DAVID O. CARTER 10 U.S. DISTRICT COURT JUDGE 11 12 13 14 15 Respectfully submitted, SANDRA R. BROWN Acting United States Attorney THOMAS D. COKER Assistant United States Attorney Chief, Tax Division 16 17 18 19 /s/ GAVIN L. GREENE Assistant United States Attorney Attorneys for United States of America 20 21 22 23 24 25 26 27 28 4

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