United States of America v. Canepa

Filing 4

ORDER to SHOW CAUSE signed by Magistrate Judge Edmund F. Brennan on 5/17/17. Show Cause Hearing set for 7/26/2017 at 10:00 AM in Courtroom 8 (EFB) before Magistrate Judge Edmund F. Brennan. (Kaminski, H)

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1 PHILLIP A. TALBERT 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, 2:17-CV-1020-TLN-EFB Petitioner, 12 13 v. 14 [PROPOSED] ORDER TO SHOW CAUSE RE: TAX SUMMONS ENFORCEMENT WILLIAM C. CANEPA, 15 Date: Wednesday, July 26, 2017 Time: 10:00 a.m. Crtm: 8, 13th Floor Judge: Honorable Edmund F. Brennan Respondent. 16 17 18 19 Upon the petition of Phillip A. Talbert, United States Attorney for the Eastern District of 20 California, including the verification of Revenue Officer Cynthia J. Kallich, and the Exhibit attached 21 thereto, IT IS HEREBY ORDERED that: 22 1. Respondent, William C. Canepa shall appear before United States Magistrate Judge Edmund F. 23 Brennan, at the United States Courthouse, 501 I Street, Sacramento, California, Courtroom 8, on 24 Wednesday, July 26, 2017, to show cause why Respondent should not be compelled to obey the 25 IRS summons issued on March 18, 2016. 26 27 2. Under Fed. R. Civ. P. 4(c)(1), the Court hereby appoints the investigating IRS employee, and all federal employees designated by that employee, to serve process in this case. 28 ORDER TO SHOW CAUSE RE: TAX SUMMONS ENFORCEMENT 1 3. To afford the respondent an opportunity to respond to the petition and the petitioner an 1 2 opportunity to reply, a copy of this order, the Petition and its Exhibits, and the Points and 3 Authorities, shall be served by delivering a copy to the respondent personally, or by leaving a 4 copy at the respondent’s dwelling house or usual place of abode with some person of suitable age 5 and discretion then residing therein, or by any other means of service permitted by Fed. R. Civ. 6 P. 4(e), at least 30 days before the show cause hearing date including any continued date, unless 7 such service cannot be made despite reasonable efforts. 4. Proof of any service done under paragraph 3, above, shall be filed with the Clerk on or before 8 June 26, 2017. 9 5. If the federal employee assigned to serve these documents is not reasonably able to serve the 10 11 papers as provided in paragraph 3, petitioner may request a court order granting leave to serve by 12 other means. See Fed. R. Civ. P. 81(a)(5). The request shall detail the efforts made to serve the 13 respondent. 6. The file reflects a prima facie showing that the investigation is conducted pursuant to a 14 15 legitimate purpose, that the inquiry may be relevant to that purpose, that the information sought 16 is not already within the Commissioner’s possession, and that the administrative steps required 17 by the Code have been followed. See United States v. Powell, 379 U.S. 48, 57-58 (1964). The 18 burden of coming forward therefore has shifted to whoever might oppose enforcement. 19 7. Respondent shall file and serve any defense or opposition to the Petition to Enforce the IRS 20 Summons at least ten (10) days before the show cause hearing date including any continued date. 21 8. At the show cause hearing, the Magistrate Judge intends to consider the issues properly raised in 22 opposition to enforcement. Only those issues brought into controversy by the responsive 23 pleadings and supported by affidavit will be considered. Any uncontested allegation in the 24 petition will be considered admitted. 25 / / / 26 / / / 27 / / / 28 ORDER TO SHOW CAUSE RE: TAX SUMMONS ENFORCEMENT 2 1 9. If Respondent has no objections to enforcement of the summons, he may file and serve a 2 statement of non-opposition to the Petition at least ten (10) days prior to the show cause hearing 3 date including any continued date. Respondent’s appearance at the hearing will then be excused. 4 IT IS SO ORDERED. 5 DATED: May 17, 2017 6 __________________________________________ UNITED STATES MAGISTRATE JUDGE 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 ORDER TO SHOW CAUSE RE: TAX SUMMONS ENFORCEMENT 3

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