United States of America et al v. Calhoun

Filing 3

ORDER to SHOW CAUSE signed by Magistrate Judge Dale A. Drozd on 8/1/11 ORDERING that the Respondent, EVERETT D. CALHOUN, appear before United States Magistrate Judge Dale A. Drozd, in that Magistrate Judge's courtroom in the United States Courthouse, 501 I Street, Sacramento, California, on Friday, September 30,2011, at 10:00 a.m., to show cause why the respondent should not be compelled to obey the Internal Revenue Service summons issued on April 20, 2011.(Becknal, R)

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BENJAMIN B. WAGNER
United States Attorney
YOSHINORI H. T. HIMEL #66194
Assistant United States Attorney
Eastern District of California
501 I Street, Suite 10-100
Sacramento, California 95814-2322
Telephone: [phone]

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IN THE UNITED STATES DISTRICT COURT FOR THE

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EASTERN DISTRICT OF CALIFORNIA

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UNITED STATES OF AMERICA, and
KIM ULRING, Revenue Officer,
Internal Revenue Service,

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Petitioners,

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Case No. 2:11-mc-00068-MCE-DAD
ORDER TO SHOW CAUSE RE:
TAX SUMMONS ENFORCEMENT
Taxpayer: EVERETT D. CALHOUN

v.
EVERETT D. CALHOUN,
Respondent.

Date: Friday, September 30, 2011
Time: 10:00 a.m.
Ctrm: #27 (8th Floor)
(Honorable Dale A. Drozd)

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Upon the petition of BENJAMIN B. WAGNER, United States Attorney for the

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Eastern District of California, and the Exhibit attached thereto, including the verification

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of Revenue Officer KIM ULRING, it is hereby:

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ORDERED that the Respondent, EVERETT D. CALHOUN, appear before United

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States Magistrate Judge Dale A. Drozd, in that Magistrate Judge’s courtroom in the

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United States Courthouse, 501 I Street, Sacramento, California, on Friday, September 30,

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2011, at 10:00 a.m., to show cause why the respondent should not be compelled to obey

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the Internal Revenue Service summons issued on April 20, 2011.

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It is further ORDERED that:

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1. The United States Magistrate Judge will preside, under 28 U.S.C. Section

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636(b)(1) and Local Rule 72-302(c)(9), at the hearing scheduled above. After hearing,
ORDER TO SHOW CAUSE RE: TAX SUMMONS ENFORCEMENT

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the Magistrate Judge intends to submit proposed findings and recommendations under

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Local Rule 304(a), with the original thereof filed by the Clerk and a copy provided to all

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parties.

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2. The Court hereby appoints the group manager of the petitioning Internal

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Revenue Service employee, and all federal employees designated by that group manager,

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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 Exhibit, and the Points and

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Authorities, shall be served by delivering a copy to the respondent personally or by

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leaving a copy at the respondent’s dwelling house or usual place of abode with some

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person of suitable age and discretion then residing therein, or by any other means of

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service permitted by Fed. R. Civ. P. 4(e), within 21 days of the date this order is served

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upon the United States Attorney, unless such service cannot be made despite reasonable

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efforts.
4. If the federal employee assigned to serve these documents is unable to serve the

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papers as provided in paragraph 3, despite making reasonable efforts to do so, petitioners

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may request a court order granting leave to serve by other means. See Fed. R. Civ. P.

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81(a)(5). The federal employee assigned to serve the documents shall make a certificate

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detailing the efforts made within the 21-day period to serve the respondent as provided in

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paragraph 3.
5. Proof of any service done pursuant to paragraph 3 or 4, above, shall be filed

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with the Clerk as soon as practicable.

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6. The file reflects a prima facie showing that the investigation is conducted

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pursuant to a legitimate purpose, that the inquiry may be relevant to that purpose, that the

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information sought is not already within the Commissioner’s possession, and that the

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administrative steps required by the Code have been followed. United States v. Powell,

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379 U.S. 48, 57-58 (1964). The burden of coming forward therefore has shifted to

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whoever might oppose enforcement.

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///
ORDER TO SHOW CAUSE RE: TAX SUMMONS ENFORCEMENT

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7. If the respondent has any defense or opposition to the petition, such defense or

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opposition shall be made in writing and filed with the Clerk and a copy served on the

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United States Attorney at least 10 days prior to the date set for the show cause hearing.

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8. At the show cause hearing, the Magistrate Judge intends to consider the issues

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properly raised in opposition to enforcement. Only those issues brought into controversy

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by the responsive pleadings and supported by affidavit will be considered. Any

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uncontested allegation in the petition will be considered admitted.

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9. The respondent may notify the Court, in a writing filed with the Clerk and
served on the United States Attorney at least 10 days prior to the date set for the show

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cause hearing, that the respondent has no objections to enforcement of the summons. The

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respondent’s appearance at the hearing will then be excused.

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DATED: August 1, 2011.

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Ddad1\orders.civil\usvcalhoun0068.osc

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ORDER TO SHOW CAUSE RE: TAX SUMMONS ENFORCEMENT

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