USA, et al v. Scott

Filing 3

ORDER to SHOW CAUSE 2 re Tax Summons Enforcement signed by Magistrate Judge Kendall J. Newman on 4/12/2010. (Marciel, M)

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

B E N J A M IN B. WAGNER 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 JO S E ARTEAGA, Revenue Officer, In te rn a l Revenue Service, P e titio n e r s,

C a s e No.: 2:10-mc-00037-LKK-KJN O R D E R TO SHOW CAUSE RE: TAX SUMMONS ENFORCEMENT T a x p a ye r: JEFFREY SCOTT

v. J E F F R E Y SCOTT, R e sp o n d e n t. D a te : Thursday, May 27, 2010 T im e : 10:00 a.m. C trm : #25 (8 th Floor, Honorable K e n d a ll J. Newman)

U p o n the petition of BENJAMIN B. WAGNER, 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 JOSE ARTEAGA, it is hereby: O R D E R E D that the Respondent, JEFFREY SCOTT, appear before United S ta te s Magistrate Judge Kendall J. Newman, in that Magistrate Judge's courtroom in the U n ite d States Courthouse, 501 I Street, Sacramento, California, on Thursday, May 27, 2 0 1 0 , at 10:00 a.m., to show cause why the respondent should not be compelled to obey th e Internal Revenue Service summons issued on December 7, 2009. / / // / / //
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

It is further ORDERED that: 1 . The United States Magistrate Judge will preside, under 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 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 e v e n u e Service, and all federal employees designated by that group manager, under Fed. R . Civ. P. 4(c)(1), to serve process in this case. 3 . A copy of this order, the Verified Petition and its Exhibits, and the P o in ts and Authorities, shall be served by delivering a copy to the respondent personally o r by leaving a copy at the respondent's dwelling house or usual place of abode with s o m e person of suitable age and discretion then residing therein, within 21 days of the d a te this order is served upon the United States Attorney, unless such service cannot be m a d e despite reasonable efforts. 4 . If the federal employee assigned to serve these documents is unable to s e rv e them 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 f ile d with the Clerk at least fourteen days prior to the date set for the show cause hearing. 6 . The file reflects a prima facie showing that the investigation is c o n d u c te d pursuant to a legitimate purpose, that the inquiry may be relevant to that p u rp o s e , that the information sought is not already within the Commissioner's possession, a n d that the administrative steps required by the Code have been followed. United States
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

v . Powell, 379 U.S. 48, 57-58 (1964). The burden of coming forward therefore has s h if te d to whoever might oppose enforcement. Stewart v. United States, 511 F.3d 1251, 1 2 5 5 (9th Cir. 2008). 7 . If the respondent has any defense or opposition to the petition, such d e f en s e or opposition shall be made in writing and filed with the Clerk and a copy served o n the United States Attorney at least fourteen days before the date set for the show-cause h e a rin g . 8 . At the show-cause hearing, the Magistrate Judge intends to consider the iss u e s properly raised in opposition to enforcement. Only those issues brought into c o n tro v e rs y by the responsive pleadings and supported by affidavit will be considered. Any uncontested allegation in the petition will be considered admitted. 9. The respondent may notify the Court, in a writing filed with the Clerk a n d served on the United States Attorney at least fourteen days before the date set for the s h o w -c a u se hearing, that the respondent has no objections to enforcement of the s u m m o n s . The respondent's appearance at the hearing will then be excused. D A T E D : April 12, 2010

_____________________________________ K E N D A L L J. NEWMAN U N IT E D STATES MAGISTRATE JUDGE

ORDER TO SHOW CAUSE RE: TAX SUMMONS ENFORCEMENT

Page 3