UNITED STATES OF AMERICA et al v. Sancen

Filing 23

ORDER by Judge Susan Illston granting 19 Motion for show cause hearing re: contempt (tfS, COURT STAFF) (Filed on 3/15/2013) (Additional attachment(s) added on 3/15/2013: # 1 Certificate/Proof of Service) (tfS, COURT STAFF).

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MELINDA HAAG (CABN 132612)
United States Attorney

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THOMAS MOORE (ALBN 4305-O78T)
Chief, Tax Division

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CHARLES PARKER
Special Assistant United States Attorney
450 Golden Gate Ave., Box 36055
San Francisco, CA 94102
Telephone: [phone]
Facsimile: [phone]
Email:
[e-mail]

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Attorneys for the United States of America

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UNITED STATES DISTRICT COURT

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NORTHERN DISTRICT OF CALIFORNIA

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SAN FRANCISCO DIVISION

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UNITED STATES OF AMERICA, et al.,

Case No. CV 12-0892 SI
[Proposed] ORDER

Petitioners,
v.

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BARBARA A. SANCEN,

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Respondent.

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Upon consideration of the United States Second Motion for Order Finding Respondent

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in Contempt (Dkt. No. 19) and all the pleadings on the record, the Court finds that Respondent

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Barbara Sancen ( Respondent ) is in contempt of this Court s September 21, 2012, Order,

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requiring her to comply with the Internal Revenue Service Summons. The Court further finds

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that the United States has established by clear and convincing evidence that Respondent has

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violated the Court order and Respondent may be coercively confined under Title 18, United

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States Code, Section 401, for her failure to comply with the Court s Order.

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Accordingly, IT IS HEREBY ORDERED that Respondent Barbara A. Sancen appear

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before the Court on the 3rd day of May, 2013, at 9:00 a.m., in Courtroom No. 10, 19th Floor,

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United States District Court, 450 Golden Gate Avenue, San Francisco, California, and then and

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there show cause, if any, why Respondent should not be coercively confined by the Court under

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Title 18, United States Code, Section 401, until she complies with the Internal Revenue Service

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summons.

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It is further ORDERED that:

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1.

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If Respondent Barbara A. Sancen does not appear before the Court on May 3,

2013, and present sufficient evidence why should she not be coercively confined, a bench

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warrant will be issued for the arrest of Respondent Barbara A. Sancen that will subject her to

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coercive confinement until she obeys the Court s Orders;

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2.

Respondent Barbara A. Sancen may comply with the Court s Orders by appearing

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before Revenue Office Belden Granada, of the Internal Revenue Service, at 55 South Market

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Street, Sixth Floor, Suite 610, San Jose, California 95113, on or before April 1, 2013, and

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provide the testimony and documents requested in the Internal Revenue Service summons.

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3.

A copy of this Order, together with the Petition to Enforce Internal Revenue

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Service Summons and supporting papers, shall be served upon Respondent in accordance with

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Rule 5 of the Federal Rules of Civil Procedure at least thirty-five days before the date set for the

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show-cause hearing;

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4.

Since the government has shown by clear and convincing evidence that

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Respondent Barbara A. Sancen has violated the Court s Order, and further that the respondent

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has not substantially complied with the Order, the burden has shifted to Respondent to oppose

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the coercive confinement. See United States v. Bright, 596 F.3d 683, 694 (9th Cir. 2010).

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[Proposed] ORDER
Civil No. 12-0892 SI

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5.

If Respondent has any defense or opposition to coercive confinement, such

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defense or opposition shall be made in writing, filed with the Clerk and served on counsel for the

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United States, at least 21 days prior to the date set for the show-cause hearing. The United States

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may file a reply memorandum to any opposition at least 14 days prior to the date set for the

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show-cause hearing.

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6.

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

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

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

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Petition will be considered admitted.

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ORDERED this 15th day of

March , 2013, at San Francisco, California.

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SUSAN ILLSTON
UNITED STATES DISTRICT JUDGE

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[Proposed] ORDER
Civil No. 12-0892 SI

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