United States of America v. Knutson

Filing 4

ORDER Requiring Respondent to SHOW CAUSE Why He Should Not be Compelled to Comply With IRS Summons, signed by Magistrate Judge Stanley A. Boone on 9/14/17. Show Cause Hearing set for 11/15/2017 at 10:00 AM in Courtroom 9 (SAB) before Magistrate Judge Stanley A. Boone. (Marrujo, C)

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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, Petitioner, 10 v. 11 12 13 14 CASE No. 1:17-cv-1227-LJO-SAB ORDER REQUIRING RESPONDENT TO SHOW CAUSE WHY HE SHOULD NOT BE COMPELLED TO COMPLY WITH IRS SUMMONS JON KNUTSON, SOLE MEMBER, GOLDEN DATE: VALLEY SUPPORTIVE SERVICES, Time: Ctrm: Respondent. Judge: WEDNESDAY, NOVEMBER 15, 2017 10:00 a.m. 9, 6th Floor Honorable Stanley A. Boone 15 16 17 Upon the petition of PHILLIP A. TALBERT, United States Attorney for the Eastern District of 18 California, including the verification of Revenue Officer MICHAEL J. PAPASERGIA, and the Exhibit 19 attached thereto, it is hereby: 20 ORDERED that the Respondent, JON KNUTSON, SOLE MEMBER, GOLDEN VALLEY 21 SUPPORTIVE SERVICES, appear before United States Magistrate Judge Stanley A. Boone, in that 22 Magistrate Judge’s courtroom in the United States Courthouse, 2500 Tulare St., Fresno, California, on 23 Wednesday, November 15, 2017, at 10:00 a.m., to show cause why the respondent should not be 24 compelled to obey the IRS summons issued on March 20, 2017. 25 26 It is further ORDERED that: 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 1 30 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 the respondent an opportunity to respond to the petition and the 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 the respondent personally, or by leaving a copy at the 8 respondent’s dwelling house or usual place of abode with some person of suitable age and discretion 9 then residing therein, or by any other means of service permitted by Fed. R. Civ. P. 4(e), at least 30 days 10 before the show cause hearing date including any continued date. 11 4. Proof of any service done under paragraph 3, above, shall be filed with the Clerk as soon 12 as practicable. 13 5. If the federal employee assigned to serve these documents is not reasonably able to serve 14 the papers as provided in paragraph 3, petitioner may request a court order granting leave to serve by 15 other means. See Fed. R. Civ. P. 81(a)(5). The request shall detail the efforts made to serve the 16 respondent. 17 6. The file reflects a prima facie showing that the investigation is conducted pursuant to a 18 legitimate purpose, that the inquiry may be relevant to that purpose, that the information sought is not 19 already within the Commissioner’s possession, and that the administrative steps required by the Code 20 have been followed. See United States v. Powell, 379 U.S. 48, 57-58 (1964). The burden of coming 21 forward therefore has shifted to whoever might oppose enforcement. 22 7. If the respondent has any defense or opposition to the petition, such defense or opposition 23 shall be made in writing and filed with the Clerk and a copy served on the United States Attorney at 24 least 10 days before the show cause hearing date including any continued date. 25 8. At the show cause hearing, the Magistrate Judge intends to consider the issues properly 26 raised in opposition to enforcement. Only those issues brought into controversy by the responsive 27 pleadings and supported by affidavit will be considered. Any uncontested allegation in the petition will 28 be considered admitted. 2 30 1 9. The respondent may notify the Court, in a writing filed with the Clerk and served on the 2 United States Attorney at least 10 days before the date set for the show cause hearing, that the 3 respondent has no objections to enforcement of the summons. The respondent’s appearance at the 4 hearing will then be excused. 5 6 IT IS SO ORDERED. 7 Dated: 8 September 14, 2017 UNITED STATES MAGISTRATE JUDGE 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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