United States of America v. Kathleen A. Reffert

Filing 6

ORDER TO SHOW CAUSE by Magistrate Judge John D. Early. IT IS ORDERED that Respondent appear before this District Court of the United States for the Central District of California, at the following date, time, and address, to show cause why the produ ction of books, papers, records, and other data demanded in the subject IRS summons should not be compelled: Date: May 25, 2021, Time: 10:00 a.m., Courtroom: 6A, Address: Ronald Reagan Federal Building and United States Courthouse 411 West Fourth Street, Santa Ana, California, 92701. (see document for further details) (hr)

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7 TRACY L. WILKISON Acting United States Attorney THOMAS D. COKER Assistant United States Attorney Chief, Tax Division JOLENE TANNER (Cal. Bar No. 285320) Assistant United States Attorney Federal Building, Suite 7211 300 North Los Angeles Street Los Angeles, California 90012 Telephone: (213) 894-3544 Facsimile: (213) 894-0115 E-mail: jolene.tanner@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 UNITED STATES OF AMERICA, Case No. 8:21-cv-00720-CJC-JDE Petitioner, 14 ORDER TO SHOW CAUSE v. 15 16 KATHLEEN A. REFFERT, Respondent. 17 18 19 20 Based upon the Petition to Enforce Internal Revenue Service Summons, 21 Memorandum of Points and Authorities, and supporting Declaration, the Court finds that 22 Petitioner has established a prima facie case for judicial enforcement of the subject 23 Internal Revenue Service (IRS) summons. See United States v. Powell, 379 U.S. 48, 57- 24 58 (1964). 25 IT IS ORDERED that Respondent appear before this District Court of the United 26 States for the Central District of California, at the following date, time, and address, to 27 show cause why the production of books, papers, records, and other data demanded in 28 the subject IRS summons should not be compelled: 1 1 2 Date: May 25, 2021 3 Time: 10:00 a.m. 4 Courtroom: 6A 5 Address: Ronald Reagan Federal Building and United States Courthouse 411 West Fourth Street, Santa Ana, California, 92701 6 7 8 IT IS FURTHER ORDERED that copies of the following documents be served 9 on Respondent (a) by personal delivery, (b) by leaving a copy at Respondent’s dwelling 10 or usual place of abode with someone of suitable age and discretion who resides there, or 11 (c) by certified mail: 12 1. This Order; and 13 2. The Petition, Memorandum of Points and Authorities, and accompanying 14 Declaration. 15 Service may be made by any employee of the IRS or the United States Attorney’s Office 16 (“USAO”). Service shall be effected by not later than May 10, 2021 to be effective with 17 respect to the current hearing date and the USAO shall file a proof of service or a 18 statement that service has not been effected by May 10, 2021. If service is not effected 19 by May 10, 2021, the hearing set for May 25, 2021 will not proceed. 20 IT IS FURTHER ORDERED that within ten (10) days after service upon 21 Respondent of the herein described documents, Respondent shall file and serve a written 22 response, supported by appropriate sworn statements, as well as any desired motions. If, 23 prior to the return date of this Order, Respondent files a response with the Court stating 24 that Respondent does not oppose the relief sought in the Petition, nor wish to make an 25 appearance, then the appearance of Respondent at any hearing pursuant to this Order to 26 Show Cause is excused, and Respondent shall comply with the summons within ten (10) 27 days thereafter. 28 2 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 or 3 brought into controversy by the responsive pleadings and supported by sworn statements 4 filed within ten (10) days after service of the herein described documents will be 5 considered by the Court. Allegations in the Petition not contested by such responsive 6 pleadings or by sworn statements may be deemed admitted. 7 8 DATED: April 28, 2021 9 10 11 12 13 14 15 16 17 ___________________________________ JOHN D. EARLY United States Magistrate Judge Respectfully submitted, TRACY L. WILKISON Acting United States Attorney THOMAS D. COKER Assistant United States Attorney Chief, Tax Division /s/ JOLENE TANNER Assistant United States Attorney Attorneys for United States of America 18 19 20 21 22 23 24 25 26 27 28 3

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