United States of America v. Sanders
Filing
4
ORDER to SHOW CAUSE re TAX SUMMONS ENFORCEMENT. Respondent, ALMA D. SANDERS, shall appear before United States Magistrate Judge Sheila K. Oberto, in Magistrate Judge Oberto's courtroom in the United States Courthouse, 2500 Tulare Street, Fresn o, California, to show cause why the respondent should not be compelled to obey the Internal Revenue Service summons issued on March 13, 2014. Show Cause Hearing set for 11/5/2014, at 09:30 AM in Courtroom 7 (SKO) before Magistrate Judge Sheila K. Oberto. Order signed by Magistrate Judge Sheila K. Oberto on 9/27/2014. (Timken, A)
1
2
3
4
5
6
7
8
IN THE UNITED STATES DISTRICT COURT
9
EASTERN DISTRICT OF CALIFORNIA
10
11
UNITED STATES OF AMERICA,
1:14-cv-01443-AWI-SKO
Petitioner,
12
13
14
ORDER TO SHOW CAUSE RE: TAX
SUMMONS ENFORCEMENT
v.
ALMA D. SANDERS,
Taxpayer: ALMA D. SANDERS
Respondent.
15
16
Date: November 5, 2014
Time: 9:30tha.m.
Ctrm: 7 - 6 Floor
17
18
Upon the petition of BENJAMIN B. WAGNER, United States Attorney for the Eastern
19 District of California, including the verification of Revenue Officer EVAN D. MOSES, and the
20 Exhibit attached thereto,
21
It is hereby ORDERED that the Respondent, ALMA D. SANDERS, appear before
22
23
24
25
26
United States Magistrate Judge Sheila K. Oberto, in Magistrate Judge Oberto's courtroom in the
United States Courthouse, 2500 Tulare Street, Fresno, California, on November 5, 2014, at 9:30
a.m., to show cause why the respondent should not be compelled to obey the Internal Revenue
Service summons issued on March 13, 2014.
27 ///
28 ///
30
ORDER TO SHOW CAUSE RE:
TAX SUMMONS ENFORCEMENT
1
1
It is further ORDERED that:
2
1.
The United States Magistrate Judge will preside, under 28 U.S.C. Section
3
636(b)(1) and Local Rule 72-302(c)(9), at the hearing scheduled above. After hearing, the
4
Magistrate Judge intends to submit proposed findings and recommendations under Local Rule
5
304(a), with the original thereof filed by the Clerk and a copy provided to all parties.
6
2.
Pursuant to Fed. R. Civ. P. 4(c)(1), the Court hereby appoints the investigating
7
Internal Revenue Service employee, and all federal employees designated by that employee, to
8
serve process in this case.
9
3.
To afford the respondent an opportunity to respond to the petition and the
10
petitioner an opportunity to reply, a copy of this order, the Petition and its Exhibit, and the
11
Points and Authorities, shall be served by delivering a copy to the respondent personally, or by
12
leaving a copy at the respondent’s dwelling house or usual place of abode with some person of
13
suitable age and discretion then residing therein, or by any other means of service permitted by
14
Fed. R. Civ. P. 4(e), at least thirty (30) days before the show cause hearing date including any
15
continued date, unless such service cannot be made despite reasonable efforts.
16
4.
Proof of any service completed under paragraph 3 above, shall be filed with the
17
Clerk as soon as practicable.
18
5.
If the federal employee assigned to serve these documents is not reasonably able
19
to serve the papers as provided in paragraph 3, petitioner may request a court order granting
20
leave to serve by other means. See Fed. R. Civ. P. 81(a)(5). The request shall detail the efforts
21
made to serve the respondent.
22
6.
The file reflects a prima facie showing that the investigation is conducted pursuant
23
to a legitimate purpose, that the inquiry may be relevant to that purpose, that the information
24
sought is not already within the Commissioner’s possession, and that the administrative steps
25
required by the Code have been followed. See United States v. Powell, 379 U.S. 48, 57-58
26
(1964). The burden of coming forward therefore has shifted to any person or party who might
27
oppose enforcement.
28
30
ORDER TO SHOW CAUSE RE:
TAX SUMMONS ENFORCEMENT
2
1
7.
If the respondent has any defense or opposition to the petition, such defense or
2 opposition shall be made in writing and filed with the Clerk and a copy served on the United
3 States Attorney at least ten (10) days before the show cause hearing date including any
4 continued date.
5
8.
At the show cause hearing, the Magistrate Judge intends to consider the issues
6 properly raised in opposition to enforcement. Only those issues brought into controversy by the
7 responsive pleadings and supported by affidavit will be considered. Any uncontested allegation
8 in the petition will be considered admitted.
9
9.
Respondent may notify the Court, in a writing filed with the Clerk and served on
10 the United States Attorney at least ten (10) days before the date set for the show cause hearing,
11 that the respondent has no objections to enforcement of the summons. Respondent’s appearance
12 at the hearing will then be excused.
13
14
15 IT IS SO ORDERED.
16
Dated:
September 27, 2014
/s/ Sheila K. Oberto
UNITED STATES MAGISTRATE JUDGE
17
18
19
20
21
22
23
24
25
26
27
28
30
ORDER TO SHOW CAUSE RE:
TAX SUMMONS ENFORCEMENT
3
Disclaimer: Justia Dockets & Filings provides public litigation records from the federal appellate and district courts. These filings and docket sheets should not be considered findings of fact or liability, nor do they necessarily reflect the view of Justia.
Why Is My Information Online?