United States of America v. Alizadeh

Filing 3

NOTICE OF HEARING; ORDER TO SHOW CAUSE signed by Magistrate Judge Dale A. Drozd on 3/23/2015 ORDERING Respondent Parvaneh Alizadeh to appear before Magistrate Judge Dale A. Drozd in Courtroom 27 (DAD) on 5/22/2015 at 10:00 AM to show cause why she sh ould not be compelled to obey the Internal Revenue Service summons served upon her; ORDERING that a copy of this Order, together with the 1 Petition, Declaration of Adam Morgan and its exhibits be served upon the respondent within 30 days, in accor dance with F.R.Cv.P. Rule 4; APPOINTING Revenue Officer Adam Morgan, and all other persons designated by him, to serve this Order pursuant to F.R.Cv.P. Rule 4.1; ORDERING the respondent to file any opposition or statement of non-opposition to the petition 14 days prior to the Show Cause Hearing; NOTIFYING the respondent that a failure to comply with this Order may result in sanctions for contempt of court. (Michel, G.)

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UNITED STATES DISTRICT COURT

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FOR THE EASTERN DISTRICT OF CALIFORNIA

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UNITED STATES OF AMERICA,
Petitioner,

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v.

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PARVANEH ALIZADEH,
Respondent.

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No. 2:15-cv-0600 KJM DAD
NOTICE OF HEARING AND ORDER
TO SHOW CAUSE

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Upon the petition of the United States and the Declaration of Revenue Officer Adam
Morgan, including the exhibit attached thereto, it is hereby
ORDERED that the respondent, Parvaneh Alizadeh, appear before United States

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Magistrate Judge Dale Drozd in courtroom No. 27, in the United States Courthouse, 501 I

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Street, Sacramento, California, on the 22nd day of May, 2015, at 10:00 a.m., to show cause

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why she should not be compelled to obey the Internal Revenue Service summons served

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upon her.

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It is further ORDERED that:
1.

A copy of this Order, together with the Petition, Declaration of Revenue Officer

Adam Morgan and its exhibits, shall be served upon the respondent in accordance with Fed.
R. Civ. P. 4, within 30 days of the date that this Order is served upon counsel for the United
States or as soon thereafter as possible. Pursuant to Fed. R. Civ. P. 4.1(a), the Court hereby
appoints Revenue Officer Adam Morgan, and all other persons designated by him, to serve
this Order. The Order may also be served by the United States marshal or deputy marshal.
2.

Proof of any service done pursuant to paragraph 1, above, shall be filed with the

Clerk as soon as practicable.

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-112497119.1

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3.

Since the file in this case reflects a prima facie showing that the examination is

being conducted for legitimate purposes, that the inquiries may be relevant to those purposes,
that the information sought is not already within the Commissioner’s possession, and that the
administrative steps required by the Internal Revenue Code have been followed, United
States v. Powell, 379 U.S. 48, 57-58 (1964), the burden of coming forward has shifted to the
respondent to oppose enforcement of the summons.
4.

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

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defense or opposition shall be made in writing and filed with the Clerk of Court and copies

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served on counsel for the United States in Washington D.C., at least 14 days prior to the date

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set for the show cause hearing. The United States may file a reply memorandum to any

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opposition at least five court days prior to the date set for the show cause hearing.

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5.

At the show cause hearing, the Court will consider all issues raised by the

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respondent. Only those issues brought into controversy by the responsive pleadings and

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supported by affidavit or declaration will be considered. Any uncontested allegation in the

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petition will be considered admitted.

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6.

The respondent may notify the Court, in a writing filed with the Clerk and served

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on counsel for the United States in Washington, D.C., at least 14 days prior to the date set for

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the show cause hearing, that the respondent has no objection to enforcement of the

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

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The respondent is hereby notified that failure to comply with this Order may subject her

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to sanctions for contempt of court.

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IT IS SO ORDERED.

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Dated: March 23, 2015

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Ddad1\orders.civil
U.S.vParvaneh0600.osc.docx

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