United States of America v. Madewell et al
Filing
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ORDER to SHOW CAUSE re TAX SUMMONS ENFORCEMENT: Show Cause Hearing set for 5/2/2012, at 09:30 AM in Courtroom 7 (SKO) before Magistrate Judge Sheila K. Oberto. Order signed by Magistrate Judge Sheila K. Oberto on 2/14/2012. (Timken, 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: (916) 554-2760
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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,
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Case No. 1:12-mc-00009-SKO
ORDER TO SHOW CAUSE RE:
TAX SUMMONS ENFORCEMENT
v.
Taxpayer: STANLEY C. MADEWELL;
STANLEY C. MADEWELL;
AFFORDABLE AUTO REPAIR
Respondent.
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AFFORDABLE AUTO REPAIR
Date: May 2, 2012
Time: 9:30 a.m.
Ctrm: #7, 6 th Floor
Honorable Sheila K Oberto
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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 LORI L.
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MINJAREZ, and the Exhibit attached thereto, it is hereby ORDERED that:
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Respondent, STANLEY C. MADEWELL, appear before United States Magistrate
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Judge Sheila K. Oberto, in that Magistrate Judge's courtroom in the United States
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Courthouse, 2500 Tulare Street, Fresno, California, on May 2, 2012, at 9:30 a.m., to show
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cause why the respondent should not be compelled to obey the Internal Revenue Service
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summons issued on July 5, 2011.
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It is further ORDERED that:
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1.
The United States Magistrate Judge will preside, under 28 U.S.C. Section
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636(b)(1) and Local Rule 72-302(c)(9), at the hearing scheduled above. After hearing, the
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Magistrate Judge intends to submit proposed findings and recommendations under Local
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Rule 304(a), with the original thereof filed by the Clerk and a copy provided to all parties.
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2. Under Fed. R. Civ. P. 4(c)(1), the Court hereby appoints the investigating Internal
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Revenue Service employee, and all federal employees designated by that employee, to serve
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process in this case.
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3. 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 Exhibit,
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and the Points and Authorities, shall 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 abode
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with some person of suitable age and discretion then residing therein, or by any other means
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of service permitted by Fed. R. Civ. P. 4(e), within 21 days of the date this order is served
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upon the United States Attorney, unless such service cannot be made despite reasonable
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efforts.
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4. Proof of any service done under paragraph 3 above, shall be filed with the Clerk
as soon as practicable.
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5. If the federal employee assigned to serve these documents is not reasonably able
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to serve the papers as provided in paragraph 3, petitioner may request a court order granting
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leave to serve by other means. See Fed. R. Civ. P. 81(a)(5). The federal employee assigned
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to serve the documents shall make a certificate detailing the efforts made within the 21-day
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period to serve the respondent as provided in paragraph 3.
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6. The file reflects a prima facie showing that the investigation is conducted pursuant
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to a legitimate purpose, that the inquiry may be relevant to that purpose, that the information
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sought is not already within the Commissioner’s possession, and that the administrative steps
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required by the Code have been followed. See United States v. Powell, 379 U.S. 48, 57-58
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ORDER TO SHOW CAUSE RE: TAX SUMMONS ENFORCEMENT
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(1964). The burden of coming forward therefore has shifted to the party opposing enforcement.
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7. If the respondent has any defense or opposition to the petition, such defense or
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opposition shall be made in writing and filed with the Clerk and a copy served on the United
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States Attorney at least 10 days before the date set for the show cause hearing.
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8. At the show cause hearing, the Magistrate Judge intends to consider the issues
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properly raised in opposition to enforcement. Only those issues brought into controversy by
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the responsive pleadings and supported by affidavit will be considered. Any uncontested
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allegation in the petition will be considered admitted.
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9. The respondent may notify the Court, in a writing filed with the Clerk and served
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on the United States Attorney at least 10 days before the date set for the show cause hearing,
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that the respondent has no objections to enforcement of the summons. The respondent’s
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appearance at the hearing will then be excused.
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IT IS SO ORDERED.
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Dated:
ie14hj
February 14, 2012
/s/ Sheila K. Oberto
UNITED STATES MAGISTRATE JUDGE
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ORDER TO SHOW CAUSE RE: TAX SUMMONS ENFORCEMENT
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