United States of America et al v. Soliz

Filing 3

ORDER to SHOW CAUSE RE: TAX SUMMONS ENFORCEMENT signed by Magistrate Judge Gregory G. Hollows on 8/5/2009 ORDERING Respondent Max Soliz, Sr. to appear on 10/1/2009 at 10:00 AM in Courtroom 24 (GGH) before Magistrate Judge Gregory G. Hollows, to show cause why the respondent should not be compelled to obey the Internal Revenue Service summons issued 3/31/2009. (Matson, R)

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L A W R E N C E G. BROWN 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 : [phone]

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, v. M A X SOLIZ, SR., R e sp o n d e n t.

2 :0 9 - m c - 0 0 0 6 8 - G E B -G G H O R D E R TO SHOW CAUSE RE: TAX SUMMONS ENFORCEMENT T a x p a ye r: MAX SOLIZ INSURANCE A G E N C Y , INC. D a te : Thursday, October 1, 2009 T im e : 10:00 a.m. C trm : 24, 8 th Floor ( H o n . Gregory G. Hollows)

Upon the petition of LAWRENCE G. BROWN, United States Attorney for the E a ste rn District of California, and the Exhibit attached thereto, including the verification o f Revenue Officer CHARLES DUFF, it is hereby: O R D E R E D that the Respondent, MAX SOLIZ, SR., appear before United States M a g is tra te Judge Gregory G. Hollows, in that Magistrate Judge's courtroom in the United S ta te s Courthouse, 501 I Street, Sacramento, California, on Thursday, October 1, 2009, at 1 0 :0 0 a.m., to show cause why the respondent should not be compelled to obey the In te rn a l Revenue Service summons issued on March 31, 2009. It is further ORDERED that: 1 . The undersigned United States Magistrate Judge intends to preside, under to 28 U .S .C . Section 636(b)(1) and Local Rule 72-302(c)(9), at the hearing scheduled above.
ORDER TO SHOW CAUSE RE: TAX SUMMONS ENFORCEMENT

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A f te r hearing, the Magistrate Judge intends to submit proposed findings and rec o m m en d atio n s under Local Rule 304(a), with the original thereof filed by the Clerk a n d 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. ///
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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 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.

D A T E D : August 5, 2009

/s/ Gregory G. Hollows GREGORY G. HOLLOWS U N IT E D STATES MAGISTRATE JUDGE

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ORDER TO SHOW CAUSE RE: TAX SUMMONS ENFORCEMENT

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