United States of America v. Bates

Filing 4

ORDER to SHOW CAUSE re Tax Summons Enforcement signed by Magistrate Judge Sandra M. Snyder on 5/3/2012. Show Cause Hearing set for 7/18/2012 at 10:00 AM in Courtroom 1 (SMS) before Magistrate Judge Sandra M. Snyder. (Jessen, A)

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BENJAMIN B. WAGNER
United States Attorney
YOSHINORI H. T. HIMEL #66194
Assistant United States Attorney
Eastern District of California
501 I Street, Suite 10-100
Sacramento, California 95814-2322
Telephone: [phone]
Facsimile: [phone]
email: [e-mail]

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Attorneys for Petitioner United States of America
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IN THE UNITED STATES DISTRICT COURT FOR THE

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EASTERN DISTRICT OF CALIFORNIA

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UNITED STATES OF AMERICA,

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Petitioner,

1:12-cv-00701-LJO-SMS
ORDER TO SHOW CAUSE RE:
TAX SUMMONS ENFORCEMENT

v.
KENDALL O. BATES,

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Respondent.

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TAXPAYER:
KENDALL O. BATES
Date: July 18, 2012
Time: 10:00 a.m.
Ctrm: 1, 8 th Floor

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Upon the petition of BENJAMIN B. WAGNER, United States Attorney for the

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Eastern District of California, including the verification of Revenue Officer LORENA

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RAMOS, and the Exhibit attached thereto,

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IT IS HEREBY ORDERED that:

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1.

Respondent, KENDALL O. BATES, appear before the Honorable Sandra

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M. Snyder, United States Magistrate Judge, on July 18, 2012 at 10:00 a.m. in Courtroom

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No. 1 on the Eighth Floor of the Robert E. Coyle United States Courthouse, 2500 Tulare

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Street, Fresno, California, to show cause why the respondent should not be compelled to

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obey the Internal Revenue Service summons issued on August 5, 2011.

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IT IS FURTHER ORDERED that:

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2.

The United States Magistrate Judge preside, under 28 U.S.C. § 636(b)(1)

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and Local Rule 302(c)(9), at the hearing scheduled above. After hearing, the Magistrate

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Judge shall submit proposed findings and recommendations under Local Rule 304(a),

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with the original thereof filed by the Clerk and a copy provided to all parties.

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3.

Under Fed. R. Civ. P. 4(c)(1), the Court appoint the investigating Internal

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Revenue Service employee, and all federal employees designated by that employee, to

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serve process in this case.

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4.

To afford the respondent an opportunity to respond to the petition and the

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petitioner an opportunity to reply, a copy of this order, the Verified Petition and its

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Exhibit, and the Points and Authorities, be served by delivering a copy to the respondent

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personally, or by leaving a copy at the respondent’s dwelling, house, or usual place of

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abode, with some person of suitable age and discretion then residing therein, or by any

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other means of service permitted by Fed. R. Civ. P. 4(e), within twenty-one (21) days

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from the date this order is served upon the United States Attorney, unless such service

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cannot be made despite reasonable efforts.

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5.

Proof of any service done under paragraph 4 above be filed with the Clerk

as soon as practicable.
6.

If the federal employee assigned to serve these documents is not reasonably

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able to serve the papers as provided in paragraph 4, petitioner may request a court order

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granting leave to serve by other means. See Fed. R. Civ. P. 81(a)(5). The federal

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employee assigned to serve the documents shall make a certificate detailing the efforts

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made within the 21-day period to serve the respondent as provided in paragraph 4.

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7.

The file reflect a prima facie showing that the investigation is conducted

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pursuant to a legitimate purpose, that the inquiry may be relevant to that purpose, that the

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information sought is not already within the Commissioner’s possession, and that the

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administrative steps required by the Code have been followed. See United States v.

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Powell, 379 U.S. 48, 57-58 (1964). The burden of coming forward therefore has shifted

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to whoever might oppose enforcement.

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8.

If the respondent has any defense or opposition to the petition, such defense

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or opposition be made, in writing, and filed with the Clerk, and a copy served on the

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United States Attorney at least ten (10) days prior to the date set for the show cause

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hearing.

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9.

At the show cause hearing, the Magistrate Judge consider the issues

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properly raised in opposition to enforcement. Only those issues brought into controversy

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by the responsive pleadings and supported by affidavit will be considered. Any

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uncontested allegation in the petition will be considered admitted.
10.

The respondent notify the Court, in writing, filed with the Clerk and served

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on the United States Attorney at least ten (10) days prior to the date set for the show

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cause hearing, that the respondent has no objections to enforcement of the summons. The

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respondent’s appearance at the hearing will then be excused.

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IT IS SO ORDERED.

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Dated:
icido3

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May 3, 2012

/s/ Sandra M. Snyder
UNITED STATES MAGISTRATE JUDGE