USA v. C F Koehnen & Sons, Inc.

Filing 2

ORDER signed by Magistrate Judge Allison Claire on 8/2/22 ORDERING the respondent C F Koehnen to appear at the Show Cause Hearing set for 10/5/2022 at 10:00 AM in Courtroom 26 (AC) before Magistrate Judge Allison Claire; and show show cause why it should not be compelled to obey the Internal Revenue Service summonses served upon it. A copy of this Order, together with the Petition, Declaration of Robyn M. Ricciuti-Culp and its exhibits, shall be served upon the respondent within 30 days of the date that this Order is served upon counsel for the United States or as soon thereafter as possible. The Court hereby appoints Revenue Agent Robyn M. Ricciuti-Culp to effect service in this case. Service may also be effected by the United States marshal or deputy marshal. Proof of any service shall be filed with the Clerk as soon as practicable. If the respondent has any defense to present or opposition to the petition, such defense or opposition shall be made in writing and filed with the Clerk of Court and copies served on counsel for the United States in Washington D.C., at least 21 days prior to the date set for the show cause hearing. The United States may file a response memorandum to any opposition at least 5 court days prior to the date set for the show cause hearing. The respondent may notify the Court, in a writing filed with the Clerk and served on counsel for the United States in Washington, D.C., at least 14 days prior to the date set for the show cause hearing, that the respondent has no objection to enforcement of the summons. The respondent's appearance at the hearing will then be excused. The respondent is hereby notified that failure to comply with this Order may subject it to sanctions for contempt of court. (Kastilahn, A)

1
2
3
4
5
6
7
8
9

DAVID A. HUBBERT
Deputy Assistant Attorney General
AMY MATCHISON (CA SBN 217022)
Trial Attorney, Tax Division
U.S. Department of Justice
P.O. Box 683, Ben Franklin Station
Washington, D.C. 20044
Phone: [phone]
Fax: [phone]
Email: [e-mail]
[e-mail]
Attorneys for the United States of America
UNITED STATES DISTRICT COURT
EASTERN DISTRICT OF CALIFORNIA

10
11
12
13
14
15
16
17

Case No. 2:22-mc-00216-TLN-AC
UNITED STATES OF AMERICA,
[PROPOSED] NOTICE OF HEARING AND
ORDER TO SHOW CAUSE

Petitioner,
v.
C F KOEHNEN & SONS INC.,
Respondent.

18
19
20
21

Upon the petition of the United States and the Declaration of Robyn M. Ricciuti-Culp,
including the exhibits attached thereto, it is hereby

22
23

ORDERED that pursuant to Local Rule 302(c)(9), the respondent, C F Koehnen appear

24

before Magistrate Judge Allison Claire in courtroom 26 in the United States Courthouse, on the

25

5th day of October, 2022, at 10:00 a.m., to show cause why it should not be compelled to obey

26
27

the Internal Revenue Service summonses served upon it.
It is further ORDERED that:

28
[PROPOSED] NOTICE OF HEARING
AND ORDER TO SHOW CAUSE

1

1

1.

A copy of this Order, together with the Petition, Declaration of Robyn M.

2

Ricciuti-Culp and its exhibits, shall be served upon the respondent in accordance with Fed. R.

3

Civ. P. 4, within 30 days of the date that this Order is served upon counsel for the United States

4

or as soon thereafter as possible. Pursuant to Fed. R. Civ. P. 4.1(a), the Court hereby appoints

5
6

Revenue Agent Robyn M. Ricciuti-Culp, and all other persons designated by her, to effect
service in this case. Service may also be effected by the United States marshal or deputy

7
8
9
10
11
12
13
14
15
16
17
18

marshal.
2.

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

Clerk as soon as practicable.
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

19

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

20

served on counsel for the United States in Washington D.C., at least 21 days prior to the date set

21
22
23
24

for the show cause hearing. The United States may file a response memorandum to any
opposition at least 5 court days prior to the date set for the show cause hearing.
5.

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

25

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

26

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

27

petition will be considered admitted.

28
[PROPOSED] NOTICE OF HEARING
AND ORDER TO SHOW CAUSE

2

1

6.

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

2

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

3

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

4

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

5
6

7.

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

subject it to sanctions for contempt of court.

7
8

Dated: August 2, 2022

9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
[PROPOSED] NOTICE OF HEARING
AND ORDER TO SHOW CAUSE

3