United States of America et al v. Augusto

Filing 4

ORDER TO SHOW CAUSE Order to Show Cause Hearing set for 11/14/2011 09:00 AM. Show Cause Response due by 10/31/2011. Reply due by 11/7/11. Signed by Judge James Ware on 9/19/11. (sis, COURT STAFF) (Filed on 9/19/2011)

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1 2 3 4 5 6 IN THE UNITED STATES DISTRICT COURT 7 FOR THE NORTHERN DISTRICT OF CALIFORNIA 8 SAN FRANCISCO DIVISION 9 United States of America, et al., 10 NO. C 11-04416 JW Petitioners, ORDER TO SHOW CAUSE 11 Christopher J. Augusto, For the Northern District of California United States District Court v. 12 Respondent. 13 14 / Presently before the Court is Petitioner’s Verified Petition to Enforce Internal Revenue 15 Service Summonses. (hereafter, “Petition,” Docket Item No. 1.) In addition, Petitioner has filed a 16 Proposed Order to Show Cause Re Enforcement of Internal Revenue Service Summonses. (Docket 17 Item No. 3.) To date, no response to the Petition has been filed. 18 The IRS is authorized to summon a person for “the purpose of ascertaining the correctness of 19 any return, making a return where none has been made . . . or collecting any such liability.” 26 20 U.S.C. § 7602(a). To enforce a summons, the IRS must establish a prima facie case for enforcement 21 by showing that the summons (1) is issued for a legitimate purpose, (2) seeks information relevant to 22 that purpose, (3) seeks information that is not already in the possession of the IRS, and (4) satisfies 23 all of the administrative steps set forth in the Internal Revenue Code.1 United States v. Powell, 379 24 U.S. 48, 57-58 (1964). Before enforcement is ordered, the taxpayer is entitled to an adversary 25 hearing. Id. at 58. 26 27 28 1 In order to satisfy all of the administrative steps set forth in the Internal Revenue Code, the IRS Commissioner’s Secretary or Delegate must: (1) determine that further examination is necessary after the investigation; and (2) notify the taxpayer in writing to that effect. Powell, 379 U.S. at 58. 1 Accordingly, good cause having been shown by Petitioners, the Court ORDERS as follows: 2 (1) Respondent Christopher J. Augusto shall appear before this Court on November 14, 3 2011 at 9:00 a.m. in Courtroom 9, 19th Floor, United States District Court, 450 4 Golden Gate Avenue, San Francisco, California, to show cause, if any, why 5 Respondent should not be compelled to appear and provide documents and testimony 6 as required by the summonses served upon Respondent as alleged in the Petition. 7 (2) Petitioners shall serve a copy of this Order to Show Cause, together with a copy of 8 the Petition, upon Respondent in accordance with Rule 4 or the Federal Rules of Civil 9 Procedure at least thirty-five days before the return date of this Order. (3) On or before October 31, 2011, Respondent may file and serve a written response to 11 For the Northern District of California United States District Court 10 the Petition, supported by appropriate affidavits or declarations in conformance with 12 28 U.S.C. § 1746, as well as any motion Respondent desires to make. 13 (4) 14 15 On or before November 7, 2011, Petitioners may file and serve a written reply to such a response or motion, if any. (5) All motions and issues raised by the pleadings will be considered on the return date 16 of this Order, and only those issues raised by motion or brought into controversy by 17 the responsive pleadings and supported by affidavits or declarations will be 18 considered. Any uncontested allegation in the pleading will be deemed admitted. 19 20 Dated: September 19, 2011 JAMES WARE United States District Chief Judge 21 22 23 24 25 26 27 28 2 1 THIS IS TO CERTIFY THAT COPIES OF THIS ORDER HAVE BEEN DELIVERED TO: 2 Blake D. Stamm blake.d.stamm2@usdoj.gov 3 Christopher J. Augusto 8 Wyworry Ct. Novato, CA 94947 4 5 Dated: September 19, 2011 Richard W. Wieking, Clerk 6 7 8 9 11 For the Northern District of California United States District Court 10 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 By: /s/ JW Chambers Susan Imbriani Courtroom Deputy

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