United States of America v. Hansen et al

Filing 2

Notice of Hearing and ORDER to SHOW CAUSE signed by Magistrate Judge Gary S. Austin on 10/2/2012. Hearing set for 11/9/2012 at 10:00 AM in Courtroom 10 (GSA) before Magistrate Judge Gary S. Austin. (Bradley, A)

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KATHRYN KENEALLY
Assistant Attorney General

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COLIN C. SAMPSON
Trial Attorney, Tax Division
U.S. Department of Justice
P.O. Box 683, Ben Franklin Station
Washington, D.C. 20044-0683
Telephone: [phone]
Facsimile: [phone]
[e-mail]

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Of Counsel:
BENJAMIN B. WAGNER
United States Attorney

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Attorneys for the 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,
v.
MARK W. HANSEN and TAMI D.
HANSEN,
Respondents.

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Civil No.: 1:12-mc-00043-GSA

NOTICE OF HEARING AND
ORDER TO SHOW CAUSE

Respondents Mark W. Hansen and Tami D. Hansen are hereby notified that the

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United States has petitioned this Court for an Order allowing the Internal Revenue

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Service to levy upon the real property located at 1422 Celeste Avenue, Clovis, California

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93611 (the "Subject Property") in order to sell Respondents’ interest to satisfy part or all

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of their unpaid federal income taxes, penalties, interest, and other statutory additions

9012266.1

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for the income tax years 2000, 2003, 2005, 2006, 2007, 2008, and 2009, as set forth in

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paragraph seven (7) and eight (8) of the Government's Petition.

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This Court has examined the Petition of the United States and accompanying

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Declaration of Revenue Officer David M. Lopez, and it is hereby ORDERED that

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Respondents have twenty-five (25) days from the date of this Order to file with the

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Clerk of the Court a written Objection to Petition. Any written Objection to Petition

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should demonstrate either that:

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A.

The liability has been satisfied; or

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B.

Respondents have other assets from which the unpaid tax liabilities

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can be satisfied; or

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C.

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

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It is FURTHER ORDERED that if Respondents file a written Objection to Petition

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with the Clerk of Court, then the Court will hold a hearing, at which the parties must

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appear, on Friday, November 9, 2012, at 10:00 a.m., in Courtroom 10, at the United

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States District Courthouse for the Eastern District of California, Fresno Division, 2500

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Tulare Street, Fresno, California 93721.

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It is FURTHER ORDERED that, in addition to filing any Objection to the Petition

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with the Clerk of the Court, Respondents must also mail a copy of any Objection to the

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Petition to the attorneys for the United States, at the following addresses, on or before

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the filing date:

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Colin C. Sampson
Trial Attorney, Tax Division,
U.S. Department of Justice,
Post Office Box 683, Ben Franklin Station
Washington, D.C. 20044

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If Respondent does not file an Objection to Petition within 25 days of service of this
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Order, or if he 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 1422 Celeste Avenue, Clovis, California 93611.
It is FURTHER ORDERED that a copy of this ORDER TO SHOW CAUSE,
together with the Petition and Declaration, shall be served upon Respondents Mark W.
Hansen and Tami D. Hansen 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 to Mark W. Hansen and Tami Hansen at the
following address:
1422 Celeste Avenue, Clovis, California 93611
Service may also be completed by any 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.

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The Clerk shall forward copies of this Order to the attorneys for the United States
at the address indicated on its pleadings.

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IT IS SO ORDERED.

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Dated:

October 2, 2012

/s/ Gary S. Austin
UNITED STATES MAGISTRATE JUDGE

DEAC_Signature-END:

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9012266.1