United States of America et al v. Elder et al

Filing 3

ORDER TO SHOW signed by Judge Kimberly J. Mueller on 9/24/07 ORDERING dfts to appear before Magistrate Judge Kimberly J. Mueller on 11/21/07 st 10:00 AM to SHOW CAUSE why respondents should not be compelled to obey the IRS summonses issued on 3/2/07. The clerk is directed to serve a copy of this order on the US Attorney.(Carlos, K)

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United States of America et al v. Elder et al Doc. 3 Case 2:07-mc-00087-LKK-KJM Document 3 Filed 09/25/2007 Page 1 of 3 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 M c G R E G O R W. SCOTT U n ite d States Attorney Y O S H IN O R I H. T. HIMEL #66194 A s s is ta n t United States Attorney E a ste rn District of California 5 0 1 I Street, Suite 10-100 S a c ra m e n to , California 95814-2322 T e le p h o n e : (916) 554-2760 IN THE UNITED STATES DISTRICT COURT FOR THE E A S T E R N DISTRICT OF CALIFORNIA U N IT E D STATES OF AMERICA, and L Y N N E HARTMANN, Revenue O f f ic e r, Internal Revenue Service, P e titio n e r s, v. M IC H A E L K. and KELLY E. ELDER R e s p o n d e n ts . 2:07-m c-0008 7-L K K -K JM O R D E R TO SHOW CAUSE RE: TAX SUMMONS ENFORCEMENT T a x p a ye rs: MICHAEL K. and KELLY E. ELDER Date: Wednesday, November 28, 2007 T im e : 10:00 a.m. C trm : Honorable Kimberly J. Mueller (Ctrm. # 26, 8 th Floor) U p o n the petition of McGREGOR W. SCOTT, United States Attorney for the E a ste rn District of California, and the Exhibit attached thereto, including the verification o f Revenue Officer LYNNE HARTMANN, it is hereby: O R D E R E D that the Respondents, MICHAEL K. and KELLY E. ELDER, appear b e f o re United States Magistrate Judge Kimberly J. Mueller, in that Magistrate Judge's c o u rtro o m in the United States Courthouse, 501 I Street, Sacramento, California, on W e d n e sd a y, November 21, 2007, at 10:00 a.m., to show cause why the respondent s h o u ld not be compelled to obey the Internal Revenue Service summonses issued on M a rc h 2, 2007. / / // / / / // / 1 Dockets.Justia.com Case 2:07-mc-00087-LKK-KJM Document 3 Filed 09/25/2007 Page 2 of 3 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 It is further ORDERED that: 1 . The United States Magistrate Judge will preside, under 28 U.S.C. Section 6 3 6 (b )(1 ) and Local Rule 72-302(c)(9), at the hearing scheduled above. After hearing, th e Magistrate Judge intends to submit proposed findings and recommendations under L o c a l Rule 304(a), with the original thereof filed by the Clerk and a copy provided to all p a r tie s . 2 . The Court hereby appoints the group manager of the petitioning Internal R ev en u e Service employee, and all federal employees designated by that group manager, u n d e r Fed. R. Civ. P. 4(c)(1), to serve process in this case. 3 . A copy of this order, together with the Verified Petition and its Exhibit, shall be personally served upon the respondent within 21 days of the date this order is served u p o n the United States Attorney. 4 . Proof of any service done as provided by paragraph 3, above, shall be filed with th e Clerk as soon as practicable. 5 . The file reflects a prima facie showing that the investigation is conducted p u rs u a n t to a legitimate purpose, that the inquiry may be relevant to that purpose, that the in f o rm a tio n sought is not already within the Commissioner's possession, and that the a d m in istra tiv e steps required by the Code have been followed. United States v. Powell, 3 7 9 U.S. 48, 57-58 (1964). The burden of coming forward therefore has shifted to w h o e v e r might oppose enforcement. 6 . If the respondent has any defense or opposition to the petition, such defense or o p p o s itio n shall be made in writing and filed with the Clerk and a copy served on the U n ite d States Attorney at least 10 days prior to the date set for the show cause hearing. 7 . At the show cause hearing, the Magistrate Judge intends to consider the issues p r o p e r ly raised in opposition to enforcement. Only those issues brought into controversy b y the responsive pleadings and supported by affidavit will be considered. Any u n c o n te s te d allegation in the petition will be considered admitted. 2 Case 2:07-mc-00087-LKK-KJM Document 3 Filed 09/25/2007 Page 3 of 3 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 8 . The respondent may notify the Court, in a writing filed with the Clerk and s e rv e d on the United States Attorney at least 10 days prior to the date set for the show c a u se hearing, that the respondent has no objections to enforcement of the summons. The re sp o n d e n t's appearance at the hearing will then be excused. 9 . The Clerk shall forward a copy of this Order to the United States Attorney. D A T E D : September 24, 2007. 3

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