United States of America v. Smith

Filing 6

ORDER to Show Cause re: Enforcement of Internal Revenue Summons, set for hearing 6/5/09 @ 9:30am before Judge Snyder (SMS). Signed by Magistrate Judge Sandra M. Snyder on 4/6/2009. (Kusamura, W)

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L A W R E N C E G. BROWN A c tin g United States Attorney Y O S H IN O R I H. T. HIMEL #66194 A s s is ta n t United States Attorney E a ste rn District of California 5 0 1 I Street, Suite 10-100 S a c ra m e n to , California 95814-2322 T e le p h o n e : [phone] A tto rn e ys for Petitioners United States of America a n d Revenue Officer Dennis Stiffler

U N IT E D STATES DISTRICT COURT E A S T E R N DISTRICT OF CALIFORNIA

U N IT E D STATES OF AMERICA and DENNIS STIFFLER, Revenue O f f ic e r, Internal Revenue Service,

) ) ) ) P e titio n e r s, ) ) v. ) ) T H O M A S SMITH, ) ) R e sp o n d e n t. ) _________________________________ )

1:09-cv-00584-LJO-SMS O R D E R TO SHOW CAUSE RE ENFORCEMENT O F INTERNAL REVENUE SUM M O NSES Date: J u n e 5, 2009 T im e : 9 :3 0 a.m. C tr m : 7

U p o n review of Petitioners United States of America and Revenue Officer Dennis S tif f le r's Petition to Enforce Internal Revenue Service Summonses, and the M e m o ra n d u m of Points and Authorities and Declaration of Dennis Stiffler filed in s u p p o rt of the petition, IT IS HEREBY ORDERED that Respondent Thomas Smith ("Respondent") a p p e ar before the United States District Court for the Eastern District of California, 2500 T u la re Street, Fresno, California, in Courtroom No. 7, on the 5th day of June, 2009, at 9 :3 0 a.m. to show cause why he should not be compelled to obey the Internal Revenue S e rv ic e summonses served upon him on November 3, 2008 and attached to the D ec laratio n of Dennis Stiffler.

1 [PROPOSED] ORDER TO SHOW CAUSE

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IT IS HEREBY FURTHER ORDERED that a copy of this Order to Show Cause, to g e th e r with one copy of each of the Petition to Enforce Internal Revenue Service S u m m o n se s, and the Memorandum of Points and Authorities and Declaration of Dennis S tif f le r filed in support of the petition, shall be served upon Respondent on or before May 8 , 2009. IT IS HEREBY FURTHER ORDERED that within 14 days of service of a copy of th is Order to Show Cause and accompanying papers, Respondent shall file and serve a w r itte n response to the Petition to Enforce Internal Revenue Service Summonses, su p p o rte d by the appropriate declaration(s), as well as any motions Respondent desires to m a k e . The United States may file a reply. All motions and issues raised by the re sp o n d e n t will be considered on the return date of this Order, and any uncontested a lle g a tio n s in the Petition to Enforce Internal Revenue Service Summonses will be d e e m e d admitted. Issues that are not raised by motion, or are not brought into c o n tro v e rs y by the responsive pleadings and supported by declarations(s), will not be co n side red on the return date of this Order.

IT IS SO ORDERED. D a te d : icido3 April 6, 2009 /s/ Sandra M. Snyder U N IT E D STATES MAGISTRATE JUDGE

2 [PROPOSED] ORDER TO SHOW CAUSE