United States of America v. Capps

Filing 4

ORDER to SHOW CAUSE Show Cause Hearing set for 2/22/2013 at 09:30 AM in Courtroom 6 (MJS) before Magistrate Judge Michael J. Seng, signed by Magistrate Judge Michael J. Seng on 12/14/2012. (Yu, L)

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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, CA 95814-2322
Telephone: [phone]
Facsimile: [phone]
Email: [e-mail]

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Attorney for Petitioner United States of America
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UNITED STATES DISTRICT COURT

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EASTERN DISTRICT OF CALIFORNIA

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UNITED STATES OF AMERICA,

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Petitioner,
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v.
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MARK B. CAPPS,
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Respondent.
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__________________________________ )

1:12-cv-01958-LJO-MJS
ORDER TO SHOW CAUSE RE:
ENFORCEMENT OF INTERNAL
REVENUE SERVICE SUMMONS
Taxpayer: MARK B. CAPPS
Date: February 22, 2013
Time: 9:30 a.m.
Ctrm: 6, 7th Floor
Honorable Michael J. Seng

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Upon review of the Verified Petition to Enforce Internal Revenue Service
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Summons and the Memorandum of Points and Authorities filed in support of the petition
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by the United States of America,
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IT IS HEREBY ORDERED that Respondent, MARK B. CAPPS, appear before
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United States Magistrate Judge Michael J. Seng, in Courtroom No. 6, on the 7 th Floor, in

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the United States Courthouse, 2500 Tulare Street, Fresno, California, 93721, on
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February 22, 2013, at 9:30 a.m. to show cause why Respondent should not be compelled
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to obey the Internal Revenue Service summons served upon Respondent on April 30,
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2012, and attached to the United States’ Verified Petition to Enforce Internal Revenue
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Service Summons.
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[Proposed] ORDER TO SHOW CAUSE RE: ENFORCEMENT OF INTERNAL REVENUE SERVICE SUMMONS

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IT IS HEREBY FURTHER ORDERED that a copy of this Order to Show Cause,

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together with one copy each of the Verified Petition to Enforce Internal Revenue Service

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Summons and the Memorandum of Points and Authorities filed in support of the petition,

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shall be served upon Respondent by any means of service permitted by Fed. R. Civ. P.

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4(e). To allow adequate time for Petitioner and the Court to deal with any written

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response filed under the next paragraph, service should be performed on or before

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January 18, 2013. If Petitioner is unable to serve Respondent despite making reasonable

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efforts to do so, Petitioner may request a court order granting leave to serve by other

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means. See Fed. R. Civ. P. 81(a)(5).

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IT IS HEREBY FURTHER ORDERED that within 14 days of service of a copy of

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this Order to Show Cause and accompanying papers, Respondent shall file and serve a

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written response to the Petition to Enforce Internal Revenue Service Summons, supported

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by appropriate declaration(s), as well as any motions the Respondent desires to make.

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Petitioner may file a reply. Only issues raised by the written response and supported by

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declaration(s) will be considered on the return date of this Order, and any uncontested

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allegations in the Verified Petition to Enforce Internal Revenue Service Summons will be

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deemed admitted. If the summons is enforced, the Court is expected to retain jurisdiction

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to enforce its order by its contempt power.

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IT IS SO ORDERED.

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Dated:
ci4d6

December 14, 2012

Michael J. Seng

/s/
UNITED STATES MAGISTRATE JUDGE

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[Proposed] ORDER TO SHOW CAUSE RE: ENFORCEMENT OF INTERNAL REVENUE SERVICE SUMMONS

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