United States of America v. Rivas

Filing 4

ORDER to SHOW CAUSE re TAX SUMMONS ENFORCEMENT. Show Cause Hearing set for 7/25/2018, at 09:30 AM in Courtroom 7 (SKO) before Magistrate Judge Sheila K. Oberto. Order signed by Magistrate Judge Sheila K. Oberto on 5/22/2018. (Timken, A)

1 MCGREGOR W. SCOTT
United States Attorney
2 KELLI L. TAYLOR
Assistant United States Attorney
3 Eastern District of California
501 I Street, Suite 10-100
4 Sacramento, CA 95814-2322
Telephone: [phone]
5 Facsimile: [phone]
Email: Kelli.L.Taylor @usdoj.gov
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7 Attorneys for Petitioner United States
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IN THE UNITED STATES DISTRICT COURT

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EASTERN DISTRICT OF CALIFORNIA

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UNITED STATES OF AMERICA,

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Petitioner,

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1:18-CV-00678-AWI-SKO
ORDER TO SHOW CAUSE
RE: TAX SUMMONS ENFORCEMENT

v.
tTaxpayer: DIEGO A. RIVAS
DIEGO A. RIVAS,

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Date: Wednesday, July 25, 2018
Time: 9:30 a.m.
Crtm: 7, 6th Floor
Judge: Honorable Sheila K. Oberto

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(Doc. 1)

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Respondent.

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Upon the petition of KELLI L. TAYLOR, Assistant United States Attorney for the Eastern

21 District of California (“Petitioner”), including the verification of Revenue Officer LISA R. LOPEZ, and
22 the Exhibit attached thereto, it is hereby:
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ORDERED that Respondent, DIEGO A. RIVAS (“Respondent”), appear before United States

24 Magistrate Judge Sheila K. Oberto, in that Magistrate Judge's courtroom in the United States
25 Courthouse, 2500 Tulare St., Fresno, California, on Wednesday, July 25, 2018, to show cause why
26 Respondent should not be compelled to obey the IRS summons issued on November 8, 2017.
27 //
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ORDER TO SHOW CAUSE
RE: TAX SUMMONS ENFORCEMENT

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It is further ORDERED that:

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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.
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2.

Under Fed. R. Civ. P. 4(c)(1), the Court hereby appoints the investigating IRS employee,

7 and all federal employees designated by that employee, to serve process in this case.
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3.

To afford Respondent an opportunity to respond to the petition and Petitioner an

9 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 Respondent personally, or by leaving a copy at Respondent’s
11 dwelling house or usual place of abode with some person of suitable age and discretion then residing
12 therein, or by any other means of service permitted by Fed. R. Civ. P. 4(e), at least 30 days before the
13 show cause hearing date including any continued date, unless such service cannot be made despite
14 reasonable efforts.
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4.

Proof of any service done under paragraph 3, above, shall be filed with the Clerk as soon

16 as practicable.
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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
20 Respondent.
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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.
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7.

If 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.

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ORDER TO SHOW CAUSE
RE: TAX SUMMONS ENFORCEMENT

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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 be considered admitted.
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9.

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 Respondent
7 has no objections to enforcement of the summons. Respondent’s appearance at the hearing will then be
8 excused.
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10 IT IS SO ORDERED.
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Dated:

May 22, 2018

/s/

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UNITED STATES MAGISTRATE JUDGE

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Sheila K. Oberto

ORDER TO SHOW CAUSE
RE: TAX SUMMONS ENFORCEMENT

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