United States of America v. Anderson

Filing 9

ORDER TO SHOW CAUSE WHY INTERNAL REVENUE SERVICE SUMMONS SHOULD NOT BE ENFORCED. Order to Show Cause Hearing set for 7/24/2014 at 2:00 PM. Show Cause Response due by 7/3/2014. Signed by Judge Jon S. Tigar on May 23, 2014. (wsn, COURT STAFF) (Filed on 5/23/2014)

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MELINDA HAAG (CABN 132612)
United States Attorney
THOMAS MOORE (ALBN 4305-O78T)
Chief, Tax Division
MICHAEL G. PITMAN (DCBN 484164)
Assistant United States Attorney, Tax Division
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,

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Petitioner,

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v.

Civil No. 3:14-cv-01932-JST
[PROPOSED] ORDER TO SHOW
CAUSE WHY INTERNAL REVENUE
SERVICE SUMMONS SHOULD NOT
BE ENFORCED

Sigurd Anderson,
Respondent.

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Upon consideration of the United States’ Verified Petition to Enforce Internal Revenue

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Service Summons and the Declaration in support thereof, the Court finds that the United States

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has established a prima facie case under United States v. Powell, 379 U.S. 48 (1964) for

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enforcement of the Internal Revenue Service summons at issue. Accordingly, IT IS HEREBY

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ORDERED that Respondent Sigurd Anderson appear before the undersigned United States

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Magistrate Judge, on the __24th__ day of ____July______, 2014, at __2:00___ a.m./p.m., in

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Courtroom No. _9_, _19th_ Floor, United States District Court, 450 Golden Gate Avenue, San

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Francisco, California, and then and there show cause, if any, why Respondent should not be
[PROPOSED] ORDER TO SHOW CAUSE WHY
INTERNAL REVENUE SERVICE SUMMONS
SHOULD NOT BE ENFORCED
CIVIL NO. 3:14-CV-01932-JST

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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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1.

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

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

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accordance with Rule 4 of the Federal Rules of Civil Procedure at least thirty-five days before

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the date set for the show-cause hearing;

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2.

Since the Verified Petition to Enforce Internal Revenue Service Summons and

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supporting papers make a prima facie showing that the IRS investigation is being conducted for a

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legitimate purpose, that the inquiry may be relevant to that purpose, that the information sought

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is not already within the Internal Revenue Service’s possession, and that the administrative steps

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required by the Internal Revenue Code have been followed, see United States v. Powell, 379 U.S.

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48 (1964), the burden has shifted to Respondent to oppose enforcement of the summons;

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3.

If Respondent has any defense to present or opposition to the Petition, 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 5 court days prior to the date set for the

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show-cause hearing.

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4.

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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[PROPOSED] ORDER TO SHOW CAUSE WHY
INTERNAL REVENUE SERVICE SUMMONS
SHOULD NOT BE ENFORCED
CIVIL NO. 3:14-CV-01932-JST

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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 23rd day of May, 2014.

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__________________________________
THE HONORABLE JON S. TIGAR
UNITED STATES DISTRICT JUDGE

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[PROPOSED] ORDER TO SHOW CAUSE WHY
INTERNAL REVENUE SERVICE SUMMONS
SHOULD NOT BE ENFORCED
CIVIL NO. 3:14-CV-01932-JST

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