United States of America v. Grisel

Filing 4

ORDER TO SHOW CAUSE Order to Show Cause Hearing set for 2/22/2013 10:00 AM.. Signed by Judge Charles R. Breyer on 1/25/2013. (beS, COURT STAFF) (Filed on 1/28/2013)

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1 2 3 4 5 6 7 8 UNITED STATES DISTRICT COURT 9 NORTHERN DISTRICT OF CALIFORNIA 10 SAN FRANCISCO DIVISION 11 12 13 14 15 16 17 ) ) ) Petitioner, ) ) v. ) ) TAMMY GRISEL, ) ) Respondent. ) ) _____________________________________ ) UNITED STATES OF AMERICA, No. CV 13-0314 CRB ORDER TO SHOW CAUSE WHY INTERNAL REVENUE SERVICE SUMMONS SHOULD NOT BE ENFORCED Upon consideration of the United States’ Petition to Enforce Internal Revenue 18 19 Summons and the Declaration in support thereof, the Court finds that the United States 20 has established a prima facie case under United States v. Powell, 379 U.S. 48 (1964) for 21 enforcement of the Internal Revenue Service summons at issue. 22 Accordingly, IT IS HEREBY ORDERED that Respondent Tammy Grisel appear 23 before the undersigned United States District Judge, on the 22nd day of February, 2013, 24 at 10:00 a.m., in Courtroom No. 6, 17th Floor, United States District Court, 450 Golden 25 Gate Avenue, San Francisco, California, and then and there show cause, if any, why 26 Respondent should not be compelled to appear and provide documents and testimony as 27 required by the summons. 28 // 1 It is further ORDERED that: 2 1. A copy of this Order, together with the Petition to Enforce Internal Revenue 3 Service Summons and supporting papers, shall be served upon Respondent in accordance 4 with Rule 4 of the Federal Rules of Civil Procedure at least thirty-five days before the 5 date set for the show-cause hearing; 6 7 8 9 10 11 12 2. Since the Petition to Enforce Internal Revenue Summons and supporting papers make a prima facie showing that the IRS investigation is being conducted for a legitimate purpose, that the inquiry may be relevant to that purpose, 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, see United States v. Powell, 379 U.S. 48 (1964), the burden has shifted to Respondent to oppose enforcement of the summons; 13 14 3. If Respondent has any defense to present or opposition to the Petition, such 15 defense or opposition shall be made in writing, filed with the Clerk and served on counsel 16 for the United States, at least 21 days prior to the date set for the show-cause hearing. 17 The United States may file a reply memorandum to any opposition at least 14 days prior 18 to the date set for the show-cause hearing. 19 4. At the show-cause hearing, the Court will consider all issues raised by Respondent. 20 Only those issues brought into controversy by the responsive pleadings and supported by 21 an affidavit or declaration will be considered. Any uncontested allegation in the Petition 22 will be considered admitted. 23 ORDERED this 25th day of January , 2013, at San Francisco, California. 24 25 UNITED STATES DISTRICT JUDGE 26 27 28 United States v. Tammy Grisel No. CV 13-0314 CRB [Proposed] Order 2

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