United States of America v. Hampton

Filing 3

Notice of Hearing and ORDER to SHOW CAUSE: as to Respondent Linda J. Hampton - Show Cause Hearing set for 3/1/2013 at 09:00 AM in Courtroom 8 (BAM) before Magistrate Judge Barbara A. McAuliffe. Show Cause Response due 25 days from date of this Order. signed by Magistrate Judge Barbara A. McAuliffe on 1/14/2013. (Herman, H)

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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,
Petitioner,

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v.

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LINDA J. HAMPTON,
Respondent.

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1:12-cv-1984-LJO-BAM

NOTICE OF HEARING AND
ORDER TO SHOW CAUSE

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Respondent Linda J. Hampton is hereby notified that the United States has
petitioned this Court for an Order allowing the Internal Revenue Service to levy upon
the real property located at 107 Elmwood Ave., Modesto, CA 95354 (the “Property”) in
order to sell Respondent’s interest to satisfy part or all of her unpaid federal income
taxes, penalties, interest, and other statutory additions for the income tax years 1991,
1992, 1997, 1998, 1999, 2001, 2002, 2003, 2006 and 2009, as set forth in paragraphs five (5)
and six (6) of the Government's Petition.
This Court has examined the Petition of the United States and accompanying

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Declaration of Revenue Officer Josephine Ramos, and it is hereby ORDERED that
Respondent has 25 days from the date of this Order to file with the Clerk of the Court a
written Objection to Petition. Any written Objection to Petition should demonstrate
either that:
A.

The liability has been satisfied; or

B.

Respondent has other assets from which the unpaid tax liabilities
can be satisfied; or

C.

Applicable laws and administrative procedures relevant to the levy
were not followed by the Internal Revenue Service.

It is FURTHER ORDERED that if Respondent file a written Objection to Petition
with the Clerk of Court, then the Court will hold a hearing, at which you must appear,
on March 1, 2013, at 9:00 a.m., at the United States District Courthouse for the Eastern
District of California, Fresno Division, 2500 Tulare Street, Fresno, California 93721, in
the courtroom of the undersigned, to consider your objections.
It is FURTHER ORDERED that, in addition to filing any Objection to the Petition
with the Clerk of the Court, Respondent must also mail a copy of any Objection to the
Petition to the attorneys for the United States, at the following addresses, on or before
the filing date:

Adam R. Smart
Trial Attorney, Tax Division,
U.S. Department of Justice,
Post Office Box 683, Ben Franklin Station
Washington, D.C. 20044
If Respondent does not file an Objection to Petition within 25 days of service
of this Order, or if she files an Objection to Petition but fails to appear before the
Court as instructed, the Court will enter an Order Approving an Internal Revenue
Service Levy on the Real Property Located at 107 Elmwood Ave., Modesto, CA 95354.

It is FURTHER ORDERED that a copy of this ORDER TO SHOW CAUSE,
together with the Petition and Declaration, shall be served upon Respondent Linda J.
Hampton within 5 days of the date of this Order, by the United States Marshal or any
deputy U.S. Marshal, or any Revenue Officer of the Internal Revenue Service, by
delivering a copy in hand to Linda J. Hampton or by or by leaving a copy at Linda J.
Hampton’s dwelling or usual place of abode with a person of suitable age and
discretion residing therein, or by some other manner of service described in Rule 4(e)(1)
of the Federal Rules of Civil Procedure. Proof of service shall be filed as soon as
practicable.

IT IS SO ORDERED.
Dated:

January 14, 2013

/s/ Barbara

A. McAuliffe

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UNITED STATES MAGISTRATE JUDGE
DEAC_Signature-END:

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