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)

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