United States of America v. Grass Roots Nonprofit Collective, Inc

Filing 7

ORDER granting 6 MOTION to Amended Order to Show Cause re 4 Order to Show Cause Application for Amended Order to Show Cause filed by United States of America. Show Cause Response due by 1/31/2014. Order to Show Cause Hearing set for 2/21/2014 10:00 AM. Signed by Judge Samuel Conti on 01/02/2014. (tmi, COURT STAFF) (Filed on 1/2/2014)

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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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GRASS ROOTS NONPROFIT COLLECTIVE, )
INC.,
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Respondent.
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Case No. CV 13-5780 SC
[PROPOSED] AMENDED ORDER TO SHOW
CAUSE RE ENFORCEMENT OF
INTERNAL REVENUE SERVICE SUMMONS

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

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

22 COLLECTIVE, INC. appear before the undersigned United States District Judge, on the 21st day of
23 February, 2014, at 10 a.m., in Courtroom No. 1, 17th Floor, United States District Court, 450 Golden
24 Gate Avenue, San Francisco, California, and then and there show cause, if any, why Respondent should
25 not be compelled to appear and provide documents and testimony as required by the summons.
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It is further ORDERED that:

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[PROPOSED] AMENDED ORDER TO SHOW CAUSE
CV 13-5780 SC

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

2 and supporting papers, shall be served upon Respondent in accordance with Rule 4 of the Federal Rules
3 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

5 facie showing that the IRS investigation is being conducted for a legitimate purpose, that the inquiry
6 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,
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see United States v. Powell, 379 U.S. 48 (1964), the burden has shifted to Respondent to oppose
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enforcement of the summons;
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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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2nd
January
San Francisco
ORDERED this________ day of_____________, 201 4 , at________________, California.
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UNITED STATES DISTRICT JUDGE

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[PROPOSED] AMENDED ORDER TO SHOW CAUSE
CV 13-5780 SC