United States of America et al v. Usufy

Filing 3

ORDER to SHOW CAUSE 2 re Tax Summons Enforcement signed by Magistrate Judge Kendall J. Newman on 8/23/2010. Court appoints the group manager of petitioning Internal Revenue Service employee and all federal employees designated by that group manager to serve process in this case. Proof of any service shall filed with Clerk at least 14 days prior to date set for Show Cause Hearing. (Marciel, M)

U n i t e d States of America et al v. Usufy

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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] A tto rne ys for Petitioners

6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 v. Y O U N E S USUFY, R e sp o n d e n t. / 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 LESLIE FOUCHE-MUNOZ, it is hereby: O R D E R E D that the Respondent, YOUNES USUFY, 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, October 28, 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 April 21, 2010. 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
ORDER TO SHOW CAUSE RE: TAX SUMMONS ENFORCEMENT

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, L E S L IE FOUCHE MUNOZ, Revenue O f f ic e r, Internal Revenue Service, P e titio n e r s, C a s e No. 2:10-mc-00081-JAM-KJN O R D E R TO SHOW CAUSE RE: T A X SUMMONS ENFORCEMENT T a x p a ye r: YOUNES USUFY D a te : Thursday, October 21, 2010 T im e : 10:00 a.m. C trm : #25 (8 th Floor, Honorable K e n d a ll J. Newman)

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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 Federal Rule of Civil Procedure 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 Federal Rule of C iv il Procedure 4(e) or petitioners may request a court order granting leave to serve by o th e r means. See Fed. R. Civ. P. 81(a)(5). The federal employee assigned to serve the d o c u m e n ts shall make a certificate detailing the efforts made within the 21-day period to s e rv e the respondent as provided 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 14 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 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. See Stewart v. United States, 511 F.3d 1 2 5 1 , 1255 (9th Cir. 2008) (stating that "[o]nce a prima facie case is made a `heavy'

ORDER TO SHOW CAUSE RE: TAX SUMMONS ENFORCEMENT

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b u rd e n is placed on the taxpayer to show an `abuse of process' or `the lack of institutional g o o d faith'") (citing Fortney v. United States, 59 F.3d 117, 120 (9th Cir. 1995). 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 : August 23, 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

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