United States of America et al v. Hall

Filing 3

ORDER to SHOW CAUSE signed by Magistrate Judge Kendall J. Newman on 10/8/2010 SHOW CAUSE HEARING set for 12/9/2010 at 10:00 AM in Courtroom 25 (KJN) before Magistrate Judge Kendall J. Newman; Proof of any service shall be filed with the Clerk of this Court at least 14 days prior to the date set for the show cause hearing; the respondent may notify the Court, in writing filed with the Clerk and served on the USA at least 14 days prior to the date set for the show cause hearing, that the respondent has no objections to enforcement of the summons. The respondent's appearance at the hearing will then be excused.(Reader, L)

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

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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 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 R . L. WILLETT, Revenue Officer, In te rn a l Revenue Service, P e titio n e r s, v. R O D N E Y W. HALL, R e sp o n d e n t. C a s e No. 2:10-mc-00101-JAM-KJN O R D E R TO SHOW CAUSE RE: T A X SUMMONS ENFORCEMENT T a x p a ye r: RODNEY W. HALL D a te: Thursday, December 9, 2010 T im e : 10:00 a.m. C trm : #25 (8 th Floor, Honorable Kendall J. Newman)

U p o n the petition of BENJAMIN B. WAGNER, United States Attorney for th e Eastern District of California, and the Exhibits attached thereto, including the v e rif ic a tio n of Revenue Officer R. L. WILLETT, it is hereby: O R D E R E D that the Respondent, RODNEY W. HALL, appear before U n ite d States Magistrate Judge Kendall J. Newman, in that Magistrate Judge's courtroom in the United States Courthouse, 501 I Street, Sacramento, California, on Thursday, D e c em b e r 9, 2010, at 10:00 a.m., to show cause why the respondent should not be c o m p e lle d to obey the Internal Revenue Service summons issued on June 9, 2010. 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 Eastern District Local Rule 302(c)(9), at the hearing scheduled a b o v e . Following the hearing, the Magistrate Judge intends to submit proposed findings
ORDER TO SHOW CAUSE RE: TAX SUMMONS ENFORCEMENT

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a n d recommendations pursuant to Local Rule 304(a), with the original thereof filed by the C le r k 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 the Exhibits attached th e re to , and the Points and Authorities filed with the court, shall be served by delivering a c o p y to the respondent personally or by leaving a copy at the respondent's dwelling house o r usual place of abode with some person of suitable age and discretion then residing th e re in , within 21 days of the date this order is served upon the United States Attorney, u n le s s such service cannot be made 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 iled with the Clerk of this Court at least 14 days prior to the date set for the show cause h e a rin g . 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'
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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, 210 (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 14 days prior to 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 14 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 : October 8, 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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