United States of America v. Jerkovich

Filing 4

ORDER to SHOW CAUSE re: TAX SUMMONS ENFORCEMENT. Hearing set for 10/18/2017, at 09:30 AM in Courtroom 7 (SKO) before Magistrate Judge Sheila K. Oberto. Minute order signed by Magistrate Judge Sheila K. Oberto on 8/28/2017. (Timken, A)

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1 2 3 4 5 6 IN THE UNITED STATES DISTRICT COURT 7 EASTERN DISTRICT OF CALIFORNIA 8 9 UNITED STATES OF AMERICA, 1:17-CV-1144-DAD-SKO 10 Petitioner, ORDER TO SHOW CAUSE RE: TAX SUMMONS ENFORCEMENT 11 v. Taxpayer: 13 Respondent. Wednesday, October 18, 2017 9:30 a.m. 7, 6th Floor Honorable Sheila K. Oberto MICHAEL A. JERKOVICH, dba SUPER SUDS LAUNDRY, 14 MICHAEL A. JERKOVICH, dba SUPER SUDS LAUNDRY Date: Time: Ctrm: Judge: 12 15 16 17 Upon the petition of PHILLIP A. TALBERT, United States Attorney for the Eastern District of 18 California (“Petitioner”), including the verification of Revenue Officer DAVID M. LOPEZ, and the 19 Exhibits attached thereto, it is hereby: 20 ORDERED that the respondent, MICHAEL A. JERKOVICH (“Respondent”), appear before 21 United States Magistrate Judge Sheila K. Oberto, in that Magistrate Judge's courtroom in the United 22 States Courthouse, 2500 Tulare St., Fresno, California, on Wednesday, October 18, 2017, at 9:30 a.m., 23 to show cause why Respondent should not be compelled to obey the IRS summonses issued on 24 December 6, 2016. 25 It is further ORDERED that: 26 1. The United States Magistrate Judge will preside, under 28 U.S.C. Section 636(b)(1) and 27 Local Rule 302(c)(9), at the hearing scheduled above. After hearing, the Magistrate Judge intends to 28 30 ORDER TO SHOW CAUSE RE: TAX SUMMONS ENFORCEMENT 1 1 submit proposed findings and recommendations under Local Rule 304(a), with the original thereof filed 2 by the Clerk and a copy provided to all parties. 3 2. Under Fed. R. Civ. P. 4(c)(1), the Court hereby appoints the investigating IRS employee, 4 and all federal employees designated by that employee, to serve process in this case. 5 3. To afford Respondent an opportunity to respond to the petition and Petitioner an 6 opportunity to reply, a copy of this order, the Petition and its Exhibits, and the Points and Authorities, 7 shall be served by delivering a copy to Respondent personally, or by leaving a copy at Respondent’s 8 dwelling house or usual place of abode with some person of suitable age and discretion then residing 9 therein, or by any other means of service permitted by Fed. R. Civ. P. 4(e), at least 30 days before the 10 show cause hearing date including any continued date, unless such service cannot be made despite 11 reasonable efforts. 12 4. Proof of any service done under paragraph 3, above, shall be filed with the Clerk as soon 13 as practicable. 14 5. If the federal employee assigned to serve these documents is not reasonably able to serve 15 the papers as provided in paragraph 3, Petitioner may request a court order granting leave to serve by 16 other means. See Fed. R. Civ. P. 81(a)(5). The request shall detail the efforts made to serve 17 Respondent. 18 6. The file reflects a prima facie showing that the investigation is conducted pursuant to a 19 legitimate purpose, that the inquiry may be relevant to that purpose, that the information sought is not 20 already within the Commissioner’s possession, and that the administrative steps required by the Code 21 have been followed. See United States v. Powell, 379 U.S. 48, 57-58 (1964). The burden of coming 22 forward therefore has shifted to whoever might oppose enforcement. 23 7. If Respondent has any defense or opposition to the petition, such defense or opposition 24 shall be made in writing and filed with the Clerk and a copy served on the United States Attorney at 25 least 10 days before the show cause hearing date including any continued date. 26 8. At the show cause hearing, the Magistrate Judge intends to consider the issues properly 27 raised in opposition to enforcement. Only those issues brought into controversy by the responsive 28 pleadings and supported by affidavit will be considered. Any uncontested allegation in the petition will 30 ORDER TO SHOW CAUSE RE: TAX SUMMONS ENFORCEMENT 2 1 be considered admitted. 9. 2 Respondent may notify the Court, in a writing filed with the Clerk and served on the 3 United States Attorney at least 10 days before the date set for the show cause hearing, that Respondent 4 has no objections to enforcement of the summonses. Respondent’s appearance at the hearing will then 5 be excused. 6 7 IT IS SO ORDERED. 8 Dated: August 28, 2017 /s/ UNITED STATES MAGISTRATE JUDGE 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 30 Sheila K. Oberto ORDER TO SHOW CAUSE RE: TAX SUMMONS ENFORCEMENT 3 .

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