USA v. Cazares

Filing 9

ORDER APPROVING 8 MOTION to CONTINUE Show Cause Hearing filed by United States of America: Show Cause Hearing RESET from 2/6/2009 to 4/3/2009 at 09:00 AM in Courtroom 9 (DLB) before Magistrate Judge Dennis L. Beck. signed by Magistrate Judge Dennis L. Beck on 1/23/2009. (Hernandez, M)

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1 2 3 4 5 6 7 8 9 10 EDGARDO G. CAZARES, 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 1 . A copy of this Order, together with the petition, memorandum of points and a u th o ritie s, Declaration and Amended Declaration of Revenue Officer Jane Canaday and th e ir exhibits, shall be served upon the respondent in accordance with FED. R. CIV. P. 4 a d m in is tra tiv e summons served upon him. It is further ORDERED that: S ta te s Magistrate Judge Dennis L. Beck, in Courtroom 9 in the United States District C o u rth o u s e in Fresno, California on the 3rd day of April, 2009, at 9:00 a.m., to show c a u se why he should not be compelled to obey the Internal Revenue Service Upon the petition of the United States of America and the Declaration of Revenue O f f ic e r Jane Canaday, including the exhibits attached thereto, it is hereby O R D E R E D that the Respondent, Edgardo G. Cazares, shall appear before United Respondent, v. Petitioner, IN THE UNITED STATES DISTRICT COURT FOR THE EASTERN DISTRICT OF CALIFORNIA FRESNO DIVISION UNITED STATES OF AMERICA ) ) ) ) ) ) ) ) ) ) ) Civil No. 1:08-CV-01440-OWW-DLB ORDER TO SHOW CAUSE RE: ENFORCEMENT OF INTERNAL REVENUE SERVICE SUMMONS 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 w ith in twenty-one (21) days of the date that this Order is served upon counsel for the U n ite d States or as soon thereafter as possible. 2. Pursuant to FED. R. CIV. P. 4.1, the Court hereby appoints the group manager of Revenue Officer Jane Canaday, and all federal employees designated by that group m a n a g er, to serve process in this case. 3 . Proof of any service done pursuant to paragraph 2, above, shall be filed with the C le r k of this Court as soon as practicable. If the federal employee assigned to serve these d o c u m e n ts is unable to serve them as provided in paragraph 1, despite making reasonable e f f o rts to do so, the documents may be served by any other means of service permitted by F e d . R. Civ. P. 4(e) or Petitioner may request a court order granting leave to serve by o th e r means. See Fed. R. Civ. P. 81(a)(5). The federal employee assigned to serve the d o c u m e n ts shall make a certificate detailing the efforts made within the 21-day period to s e rv e the respondent as provided in paragraph 1. 4 . Since the file in this case reflects a prima facie showing that the investigation is b e in g conducted for a legitimate purpose, that the inquiry may be relevant to that purpose, th a t the information sought is not already within the Commissioner on the Internal 22 23 24 25 26 27 28 -24 8 , 57-58 (1964), the burden of coming forward has shifted to respondent Edgardo C a z a r e s to oppose enforcement of the summons. R e v e n u e Service's possession, and that the administrative steps required by the Internal R e v en u e Code have been followed, as required under United States v. Powell, 379 U.S. 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 /// 22 23 24 25 26 27 28 /// /// 5 . If respondent Edgardo Cazares has any defense to present or opposition to the p e titio n , such defense or opposition shall be made in writing and filed with the Clerk of th i s Court and copies served on counsel for the United States in Washington D.C., at least f o u rte e n (14) days prior to the date set for the show cause hearing. The United States m a y file a reply memorandum to any opposition at least five (5) court days prior to the d a te set for the show cause hearing. 6 . At the show cause hearing, the Court will consider all issues raised by the re sp o n d e n t and brought into controversy by responsive pleadings filed herein and s u p p o rte d by affidavit. Any uncontested allegations in the petition will be considered a d m i tte d . 7 . Respondent Edgardo Cazares may notify the Court, in a writing filed with the C le rk of this Court and served on counsel for the United States in Washington, D.C., at le a st fourteen (14) days prior to the date set for the show cause hearing, that the re s p o n d e n t has no objection to enforcement of the summons. The respondent's a p p e a ra n c e at the hearing will then be excused. -3- 1 2 3 4 5 6 7 IT IS SO ORDERED. 8 . Respondent Edgardo Cazares is hereby notified that a failure to comply with th is Order may subject him to sanctions for contempt of court. Dated: 3b142a 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 January 23, 2009 /s/ Dennis L. Beck UNITED STATES MAGISTRATE JUDGE -4-

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