United States of America v. Earth, Wind and Solar, Inc.

Filing 4

ORDER to SHOW CAUSE re TAX SUMMONS ENFORCEMENT; Show Cause Hearing set for 6/16/2017 at 09:30 AM in Courtroom 6 (MJS) before Magistrate Judge Michael J. Seng, signed by Magistrate Judge Michael J. Seng on 4/4/2017. (Lafata, M)

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1 PHILLIP A. TALBERT United States Attorney 2 BOBBIE J. MONTOYA Assistant United States Attorney 3 Eastern District of California 501 I Street, Suite 10-100 4 Sacramento, CA 95814-2322 Telephone: (916) 554-2775 5 Facsimile: (916) 554-2900 Email: Bobbie.Montoya@usdoj.gov 6 7 Attorneys for Petitioner United States of America 8 IN THE UNITED STATES DISTRICT COURT 9 EASTERN DISTRICT OF CALIFORNIA 10 11 UNITED STATES OF AMERICA, 12 Petitioner, 13 14 1:17-CV-00466-LJO-MJS ORDER TO SHOW CAUSE RE: TAX SUMMONS ENFORCEMENT v. tTaxpayer: EARTH, WIND AND SOLAR, INC., DEAN ANTONIS, PRESIDENT EARTH, WIND AND SOLAR, INC., DEAN ANTONIS, PRESIDENT, 15 Date: Friday, June 16, 2017 Time: 9:30 a.m. Crtm: 6, 7th Floor Judge: Honorable Michael J. Seng Respondent. 16 17 18 19 Upon the petition of PHILLIP A. TALBERT, United States Attorney for the Eastern District of 20 California, including the verification of Revenue Officer TONY GARZA, and the Exhibit attached 21 thereto, it is hereby: 22 ORDERED that the Respondent, EARTH, WIND, AND SOLAR, INC., DEAN ANTONIS, 23 PRESIDENT, appear before United States Magistrate Judge Michael J. Seng, in that Magistrate Judge's 24 courtroom in the United States Courthouse, 2500 Tulare St., Fresno, California, on Friday, June 16, 25 2017, to show cause why the respondent should not be compelled to obey the IRS summons issued on 26 May 17, 1016. 27 //// 28 //// ORDER TO SHOW CAUSE RE: TAX SUMMONS ENFORCEM ENT 1 1 2 It is further ORDERED that: 1. The United States Magistrate Judge will preside, under 28 U.S.C. Section 636(b)(1) and 3 Local Rule 302(c)(9), at the hearing scheduled above. After hearing, the Magistrate Judge intends to 4 submit proposed findings and recommendations under Local Rule 304(a), with the original thereof filed 5 by the Clerk and a copy provided to all parties. 6 7 8 9 2. Under Fed. R. Civ. P. 4(c)(1), the Court hereby appoints the investigating IRS employee, and all federal employees designated by that employee, to serve process in this case. 3. To afford the respondent an opportunity to respond to the petition and the petitioner an opportunity to reply, a copy of this order, the Petition and its Exhibits, and the Points and Authorities, 10 shall be served by delivering a copy to the respondent personally, or by leaving a copy at the 11 respondent’s dwelling house or usual place of abode with some person of suitable age and discretion 12 then residing therein, or by any other means of service permitted by Fed. R. Civ. P. 4(e), at least 30 days 13 before the show cause hearing date including any continued date, unless such service cannot be made 14 despite reasonable efforts. 15 16 17 4. Proof of any service done under paragraph 3, above, shall be filed with the Clerk as soon as practicable. 5. If the federal employee assigned to serve these documents is not reasonably able to serve 18 the papers as provided in paragraph 3, petitioner may request a court order granting leave to serve by 19 other means. See Fed. R. Civ. P. 81(a)(5). The request shall detail the efforts made to serve the 20 respondent. 21 6. The file reflects a prima facie showing that the investigation is conducted pursuant to a 22 legitimate purpose, that the inquiry may be relevant to that purpose, that the information sought is not 23 already within the Commissioner’s possession, and that the administrative steps required by the Code 24 have been followed. See United States v. Powell, 379 U.S. 48, 57-58 (1964). The burden of coming 25 forward therefore has shifted to whoever might oppose enforcement. 26 7. If the respondent has any defense or opposition to the petition, such defense or opposition 27 shall be made in writing and filed with the Clerk and a copy served on the United States Attorney at 28 least 10 days before the show cause hearing date including any continued date. ORDER TO SHOW CAUSE RE: TAX SUMMONS ENFORCEM ENT 2 1 8. At the show cause hearing, the Magistrate Judge intends to consider the issues properly 2 raised in opposition to enforcement. Only those issues brought into controversy by the responsive 3 pleadings and supported by affidavit will be considered. Any uncontested allegation in the petition will 4 5 be considered admitted. 9. The respondent may notify the Court, in a writing filed with the Clerk and served on the 6 United States Attorney at least 10 days before the date set for the show cause hearing, that the 7 respondent has no objections to enforcement of the summons. The respondent’s appearance at the 8 hearing will then be excused. 9 10 IT IS SO ORDERED. 11 12 Dated: April 4, 2017 /s/ Michael J. Seng UNITED STATES MAGISTRATE JUDGE 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 ORDER TO SHOW CAUSE RE: TAX SUMMONS ENFORCEM ENT 3

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