United States of America v. Pope

Filing 4

ORDER to SHOW CAUSE signed by Magistrate Judge Kendall J. Newman on 3/17/2015 ORDERING respondent, Jerome Pope, to appear 5/21/2015 at 10:00 AM in Courtroom 25 (KJN) before Magistrate Judge Kendall J. Newman to SHOW CAUSE why the respondent should not be compelled to obey the Internal Revenue Service summons issued on 9/2/2014. (Zignago, K.)

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1 BENJAMIN B. WAGNER United States Attorney 2 BOBBIE J. MONTOYA Assistant United States Attorney 3 Eastern District of California 501 I Street, Suite 10-100 4 Sacramento, CA 95814-2322 Telephone: (916) 554-2775 5 Facsimile: (916) 554-2900 email: bobbie.montoya@usdoj.gov 6 7 Attorneys for Petitioner United States of America 8 IN THE UNITED STATES DISTRICT COURT 9 EASTERN DISTRICT OF CALIFORNIA 10 11 UNITED STATES OF AMERICA, Petitioner, 12 ORDER TO SHOW CAUSE RE: TAX SUMMONS ENFORCEMENT v. 13 14 2:15-MC-00019-TLN-KJN JEROME POPE, Respondent. 15 Taxpayer: JEROME POPE Date: May 21, 2015 Time: 10:00tha.m. Ctrm: 25 (8 Floor) 16 17 18 19 Upon the petition of BENJAMIN B. WAGNER, United States Attorney for the Eastern 20 District of California, Doc. #1, including the verification of Revenue Officer JOSE ARTEAGA, 21 and the supporting Exhibit, Doc. #2, it is hereby: 22 ORDERED that the Respondent, JEROME POPE, appear before United States 23 Magistrate Judge Kendall J. Newman, in that Magistrate Judge's courtroom in the United States 24 Courthouse, 501 I Street, Sacramento, California, on May 21, 2015, at 10:00 a.m., to show cause 25 why the respondent should not be compelled to obey the Internal Revenue Service summons 26 issued on September 2, 2014. 27 / / / 28 / / / 30 ORDER TO SHOW CAUSE RE: TAX SUMMONS ENFORCEMENT 1 1 It is further ORDERED that: 2 1. The United States Magistrate Judge will preside, under 28 U.S.C. Section 3 636(b)(1) and Local Rule 302(c)(9), at the hearing scheduled above. After hearing, the 4 Magistrate Judge may submit proposed findings and recommendations under Local Rule 304(a), 5 with the original thereof filed by the Clerk and a copy provided to all parties. 6 2. Under Fed. R. Civ. P. 4(c)(1), the Court hereby appoints the investigating Internal 7 Revenue Service employee, and all federal employees designated by that employee, to serve 8 process in this case. 9 3. To afford the respondent an opportunity to respond to the petition and the 10 petitioner an opportunity to reply, a copy of this order, the Verified Petition and its Exhibit, and 11 the Points and Authorities, shall be served by delivering a copy to the respondent personally, or 12 by leaving a copy at the respondent’s dwelling house or usual place of abode with some person 13 of suitable age and discretion then residing therein, or by any other means of service permitted 14 by Fed. R. Civ. P. 4(e), within 21 days of the date this order is served upon the United States 15 Attorney, unless such service cannot be made despite reasonable efforts. 16 4. Proof of any service done under paragraph 3, above, shall be filed with the Clerk 17 as soon as practicable. 18 5. If the federal employee assigned to serve these documents is not reasonably able 19 to serve the papers as provided in paragraph 3, petitioner may request a court order granting 20 leave to serve by other means. The federal employee assigned to serve the documents shall 21 make a certificate detailing the efforts made within the 21-day period to serve the respondent as 22 provided in paragraph 3. 23 6. The file reflects a prima facie showing that the investigation is conducted pursuant 24 to a legitimate purpose, that the inquiry may be relevant to that purpose, that the information 25 sought is not already within the Commissioner’s possession, and that the administrative steps 26 required by the Code have been followed. See United States v. Powell, 379 U.S. 48, 57-58 27 / / / 28 30 ORDER TO SHOW CAUSE RE: TAX SUMMONS ENFORCEMENT 2 1 (1964). The burden of coming forward therefore has shifted to whoever might oppose 2 enforcement. 3 7. If the respondent has any defense or opposition to the petition, such defense or 4 opposition shall be made in writing and filed with the Clerk and a copy served on the United 5 States Attorney at least 10 days before the date set for the show cause hearing. 6 8. At the show cause hearing, the Magistrate Judge intends to consider the issues 7 properly raised in opposition to enforcement. Only those issues brought into controversy by the 8 responsive pleadings and supported by affidavit will be considered. Any uncontested allegation 9 in the petition will be considered admitted. 10 9. The respondent may notify the Court, in a writing filed with the Clerk and served 11 on the United States Attorney at least 10 days before the date set for the show cause hearing, 12 that the respondent has no objections to enforcement of the summons. The respondent’s 13 appearance at the hearing will then be excused. 14 15 Dated: March 17, 2015 16 17 18 19 20 21 22 23 24 25 26 27 28 30 ORDER TO SHOW CAUSE RE: TAX SUMMONS ENFORCEMENT 3

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