United States of America v. Mark B. Capps, Corporate Vice President, Mustang Ranch II, Inc.

Filing 4

ORDER TO SHOW CAUSE re enforcement of Internal Revenue Service summons. Respondent is ORDERED to appear and show cause why he should not be compelled to obey the IRS summons served on 4/30/2012. The SHOW CAUSE HEARING is set for 2/22/2013 at 09:00 AM in Courtroom 8 (BAM) before Magistrate Judge Barbara A. McAuliffe. Within fourteen days after service of this Order, respondent is FURTHER ORDERED to file and serve a written response to the petition to enforce summons and accompanying papers. Petitioner may file a reply. Order signed by Magistrate Judge Barbara A. McAuliffe on 12/3/2012. (Rooney, M)

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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, Corporate Vice
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President, Mustang Ranch II, Inc.,
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Respondent.
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__________________________________ )

1:12-cv-01959-LJO-BAM
ORDER TO SHOW CAUSE RE:
ENFORCEMENT OF INTERNAL
REVENUE SERVICE SUMMONS
Taxpayer: MUSTANG RANCH II, INC.
Date: February 22, 2013
Time: 9:00 a.m.
Ctrm: 8, 6th Floor
Honorable Judge Barbara A. McAuliffe

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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, Corporate Vice

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President, Mustang Ranch II, Inc., appear before United States Magistrate Judge Barbara

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A. McAuliffe, in Courtroom No. 8, 6th Floor, in the United States Courthouse, 2500 Tulare

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Street, Fresno, California, 93721, on February 22, 2013, at 9:00 a.m. to show cause why

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Respondent should not be compelled to obey the Internal Revenue Service summons

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served upon Respondent on April 30, 2012, and attached to the United States’ Verified

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Petition to Enforce Internal Revenue Service Summons.

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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December 24, 2012. If Petitioner is unable to serve Respondent despite making

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

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other 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.
Dated:
10c20k

December 3, 2012

/s/ Barbara A. McAuliffe
UNITED STATES MAGISTRATE JUDGE

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

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