UNITED STATES OF AMERICA v. Ornelas

Filing 4

ORDER TO SHOW CAUSE Order to Show Cause Hearing set for 1/24/2014 10:00 AM.. Signed by Judge Charles R. Breyer on 12/18/2013. (beS, COURT STAFF) (Filed on 12/18/2013)

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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,
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Petitioner,
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v.
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JOVANY G. ORNELAS,
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Respondent.
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CASE NO. CV 13-5659 CRB
ORDER TO SHOW CAUSE WHY INTERNAL
REVENUE SERVICE SUMMONS SHOULD
NOT BE ENFORCED

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Upon consideration of the United States= Petition to Enforce Internal Revenue Summons and the

19 Declaration in support thereof, the Court finds that the United States has established a prima facie case
20 under United States v. Powell, 379 U.S. 48 (1964) for enforcement of the Internal Revenue Service
21 summons at issue.
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Accordingly, IT IS HEREBY ORDERED that Respondent JOVANY G. ORNELAS appear

23 before the undersigned United States District Judge, on the 24th day of January, 2014, at 10:00 a.m., in
24 Courtroom No. 6, 17th Floor, United States District Court, 450 Golden Gate Avenue, San Francisco,
25 California, and then and there show cause, if any, why Respondent should not be compelled to appear
26 and provide documents and testimony as required by the summons.
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It is further ORDERED that:

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1. A copy of this Order, together with the Petition to Enforce Internal Revenue Service Summons

3 and supporting papers, shall be served upon Respondent in accordance with Rule 4 of the Federal Rules
4 of Civil Procedure at least thirty-five days before the date set for the show-cause hearing;
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2. Since the Petition to Enforce Internal Revenue Summons and supporting papers make a prima

6 facie showing that the IRS investigation is being conducted for a legitimate purpose, that the inquiry
7 may be relevant to that purpose, that the information sought is not already within the Commissioner=s
8 possession, and that the administrative steps required by the Internal Revenue Code have been followed,
9 see United States v. Powell, 379 U.S. 48 (1964), the burden has shifted to Respondent to oppose

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10 enforcement of the summons;
3. If Respondent has any defense to present or opposition to the Petition, such defense or opposition
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shall be made in writing, filed with the Clerk and served on counsel for the United States, at least 21
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days prior to the date set for the show-cause hearing. The United States may file a reply memorandum
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to any opposition at least 14 days prior to the date set for the show-cause hearing.
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4. At the show-cause hearing, the Court will consider all issues raised by Respondent. Only those
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issues brought into controversy by the responsive pleadings and supported by an affidavit or declaration
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will be considered. Any uncontested allegation in the Petition will be considered admitted.
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ISTRIC
ORDERED this 18th day of December, 2013.
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ERED

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UNITED STATES V. JOVANY G. ORNELAS
NO.

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Breyer

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Judge C

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harles R

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R NIA

O ORD
___________________________________
IT IS S
UNITED STATES DISTRICT JUDGE

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