United States of America v. Bernal

Filing 4

ORDER to SHOW CAUSE RE: Tax Summons Enforcement signed by Magistrate Judge Stanley A. Boone on 4/17/2017. Hearing set for 6/21/2017 at 10:00 AM in Courtroom 9 (SAB) before Magistrate Judge Stanley A. Boone.(Lundstrom, T)

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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, Petitioner, 12 ORDER TO SHOW CAUSE RE: TAX SUMMONS ENFORCEMENT v. 13 14 1:17-cv-00522-LJO-SAB RICHARD BERNAL, Respondent. 15 Date: Wednesday, June 21, 2017 Time: 10:00 a.m. Crtm: 9, 6th Floor Judge: Honorable Stanley A. Boone 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 Lisa R. Lopez (formally Cumiford), and the 21 Exhibit attached thereto, IT IS HEREBY ORDERED that: 22 1. Respondent, Richard Bernal shall appear before United States Magistrate Judge Stanley 23 A. Boone, at the United States Courthouse, 2500 Tulare St., Fresno, California, 24 Courtroom 9, on Wednesday, June 21, 2017, at 10:00 a.m. to show cause why 25 Respondent should not be compelled to obey the IRS summons issued on September 12, 26 2016. 27 28 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. 1 30 1 3. To afford the respondent an opportunity to respond to the petition and the petitioner an 2 opportunity to reply, a copy of this order, the Petition and its Exhibits, and the Points and 3 Authorities, shall be served by delivering a copy to the respondent personally, or by 4 leaving a copy at the respondent’s dwelling house or usual place of abode with some 5 person of suitable age and discretion then residing therein, or by any other means of 6 service permitted by Fed. R. Civ. P. 4(e), at least 30 days before the show cause hearing 7 date including any continued date, unless such service cannot be made despite reasonable 8 efforts. 9 4. before May 14, 2017. 10 11 Proof of any service done under paragraph 3, above, shall be filed with the Clerk on or 5. If the federal employee assigned to serve these documents is not reasonably able to serve 12 the papers as provided in paragraph 3, petitioner may request a court order granting leave 13 to serve by other means. See Fed. R. Civ. P. 81(a)(5). The request shall detail the efforts 14 made to serve the respondent. 15 6. The file reflects a prima facie showing that the investigation is conducted pursuant to a 16 legitimate purpose, that the inquiry may be relevant to that purpose, that the information 17 sought is not already within the Commissioner’s possession, and that the administrative 18 steps required by the Code have been followed. See United States v. Powell, 379 U.S. 19 48, 57-58 (1964). The burden of coming forward therefore has shifted to whoever might 20 oppose enforcement. 21 7. Respondent shall file and serve any defense or opposition to the Petition to Enforce the 22 IRS Summons at least ten (10) days before the show cause hearing date including any 23 continued date. 24 8. At the show cause hearing, the Magistrate Judge intends to consider the issues properly 25 raised in opposition to enforcement. Only those issues brought into controversy by the 26 responsive pleadings and supported by affidavit will be considered. Any uncontested 27 allegation in the petition will be considered admitted. 28 9. If Respondent has no objections to enforcement of the summons, he may file and serve a 2 30 1 statement of non-opposition to the Petition at least ten (10) days prior to the show cause 2 hearing date including any continued date. Respondent’s appearance at the hearing will 3 then be excused. 4 5 IT IS SO ORDERED. 6 Dated: 7 April 17, 2017 UNITED STATES MAGISTRATE JUDGE 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 3 30

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