United States of America et al v. Rueckheim

Filing 3

ORDER to SHOW CAUSE 2 re Tax Summons Enforcement of respondent James A. Rueckheim signed by Magistrate Judge Gregory G. Hollows on 2/5/2009. Court hereby appoints group manager of IRS, and all federal employees designated by group manager, to serve process in this action. Show Cause Hearing set for 4/2/2009 at 10:00 AM in Courtroom 24 (GGH) before Magistrate Judge Gregory G. Hollows. (Marciel, M)

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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 L A W R E N C E G. BROWN A c tin g United 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 C H A R L E S DUFF, Revenue Officer, In te rn a l Revenue Service, P e titio n e r s, C as e No. 2:09-mc-00005-FCD-GGH O R D E R TO SHOW CAUSE RE: TAX SUMMONS ENFORCEMENT T a x p a ye r : JAMES A. RUECKHEIM v. J A M E S A. RUECKHEIM, Respondent. Date: Thursday, April 2, 2009 T im e : 10:00 a.m. C trm : Hon. Gregory G. Hollows ( C r tr m . # 24, 8 th Floor) U p o n the petition of LAWRENCE G. BROWN, Acting United States Attorney for th e Eastern District of California, and the Exhibit attached thereto, including the v e rif ic a tio n of Revenue Officer CHARLES DUFF, it is hereby: O R D E R E D that the Respondent, JAMES A. RUECKHEIM appear before United S ta te s Magistrate Judge Gregory G. Hollows, in that Magistrate Judge's courtroom in the U n ite d States Courthouse, 501 I Street, Sacramento, California, on Thursday, April 2, 2 0 0 9 , at 10:00 a.m., to show cause why the respondent should not be compelled to obey th e Internal Revenue Service summonses issued on September 15, 2008. It is further ORDERED that: 1 . The United States Magistrate Judge will preside, under to 28 U.S.C. S e c tio n 636(b)(1) and Local Rule 72-302(c)(9), at the hearing scheduled above. After ORDER TO SHOW CAUSE RE: TAX SUMMONS ENFORCEMENT Page 1 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 h e a rin g , the Magistrate Judge intends to submit proposed findings and recommendations u n d e r Local Rule 304(a), with the original thereof filed by the Clerk and a copy provided to all parties. 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, the Verified Petition and its Exhibit, and the Points and A u th o ritie s, shall be served by delivering a copy to the respondent personally or by le a v in g a copy at the respondent's dwelling house or usual place of abode with some p e rso n of suitable age and discretion then residing therein, within 21 days of the date this o rd e r is served upon the United States Attorney, unless such service cannot be made d e s p i te reasonable efforts. 4 . If the federal employee assigned to serve these documents is unable to serve th e m as provided in paragraph 3, despite making reasonable efforts to do so, the d o c u m e n ts may be served by any other means of service permitted by Fed. R. Civ. P. 4(e) o r petitioners may request a court order granting leave to serve by other means. See Fed. R . Civ. P. 81(a)(5). The federal employee assigned to serve the documents shall make a c e rtif ic a te detailing the efforts made within the 21-day period to serve the respondent as p ro v id e d in paragraph 3. 5 . Proof of any service done pursuant to paragraph 3 or 4, above, shall be filed w ith the Clerk as soon as practicable. 6 . 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. /// ORDER TO SHOW CAUSE RE: TAX SUMMONS ENFORCEMENT Page 2 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 7 . 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. 8 . 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. 9. 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 s e hearing, that the respondent has no objections to enforcement of the summonses. The respondent's appearance at the hearing will then be excused. D A T E D : 02/05/09 /s / Gregory G. Hollows U N IT E D STATES MAGISTRATE JUDGE r u e c k h e i m .o r d ORDER TO SHOW CAUSE RE: TAX SUMMONS ENFORCEMENT Page 3

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