United States of America v. Veghte

Filing 10

ORDER TO SHOW CAUSE. Order to Show Cause Hearing set for 2/26/2015 at 2:00 PM. Show Cause Response due by 1/26/2015. Signed by Judge Jon S. Tigar on December 30, 2014. (wsn, COURT STAFF) (Filed on 12/30/2014)

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DAVID A. HUBBERT
Deputy Assistant Attorney General

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NOREENE STEHLIK (DC Bar No. 394479)
Senior Litigation Counsel, Tax Division
JEREMY HENDON (OR Bar No. 982490)
AMY MATCHISON (CA Bar No. 217022)
Trial Attorneys, Tax Division
U.S. Department of Justice
P.O. Box 683, Ben Franklin Station
Washington, DC 20044-0683
Email: [e-mail]
[e-mail]
[e-mail]
[e-mail]
Telephone: [phone]
[phone]
[phone]

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MELINDA L. HAAG
Northern District of California
United States Attorney

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Attorneys for Petitioner
THE UNITED STATES OF AMERICA
IN THE UNITED STATES DISTRICT COURT FOR THE
NORTHERN DISTRICT OF CALIFORNIA

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UNITED STATES OF AMERICA,
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)
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Petitioner,
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v.
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WILLIAM L. VEGHTE
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Respondent.
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_______________________________________)

Case No. 3:14-cv-05565-JST
[PROPOSED] NOTICE OF HEARING
AND ORDER TO SHOW CAUSE

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Upon the petition of the United States and the Declaration of Revenue Agent Walter
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Choi, including the exhibits attached thereto, it is hereby

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ORDERED that the respondent, William L. Veghte appear before United States Judge

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in that Judge’s courtroom in the United States Courthouse, San Francisco, California, on the

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____ day of ______________, 2014at ______ 2:00 p .m. , to show cause why he should not be
,
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26th
February

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compelled to obey the Internal Revenue Service related summons served upon him.

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It is further ORDERED that:

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1.

A copy of this Order, together with the Petition, Declaration of Walter Choi and

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its exhibits, shall be served upon the respondent in accordance with Fed. R. Civ. P. 4, within 30

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days of the date that this Order is served upon counsel for the United States or as soon thereafter

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as possible. Pursuant to Fed. R. Civ. P. 4.1(a), the Court hereby appoints Revenue Agent

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Douglas M. Odell, and all other persons designated by him, to effect service in this case. Service

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may also be effected by the United States marshal or deputy marshal.

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2.

Proof of any service done pursuant to paragraph 1, above, shall be filed with the

Clerk as soon as practicable.
3.

Since the file in this case reflects a prima facie showing that the examination is

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being conducted for legitimate purposes, that the inquiries may be relevant to those purposes,

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that the information sought is not already within the Commissioner’s possession, and that the

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administrative steps required by the Internal Revenue Code have been followed, United States v.

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Powell, 379 U.S. 48, 57-58 (1964), the burden of coming forward has shifted to the respondent

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to oppose enforcement of the summons.

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4.

If the respondent has any defense to present or opposition to the petition, such

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defense or opposition shall be made in writing and filed with the Clerk of Court and copies

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served on counsel for the United States in Washington D.C., at least 30 days prior to the date set

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for the show cause hearing. The United States may file a reply memorandum to any opposition

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at least 5 court days prior to the date set for the show cause hearing.

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5.

At the show cause hearing, the Court will consider all issues raised by the

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respondent. Only those issues brought into controversy by the responsive pleadings and

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supported by affidavit or declaration will be considered. Any uncontested allegation in the

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petition will be considered admitted.

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6.

The respondent may notify the Court, in a writing filed with the Clerk and served

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on counsel for the United States in Washington, D.C., at least 14 days prior to the date set for the

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show cause hearing, that the respondent has no objection to enforcement of the summons. The

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respondent’s appearance at the hearing will then be excused.
The respondent is hereby notified that failure to comply with this Order may subject him
to sanctions for contempt of court.
Dated this 30th December, 2014
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_____________________________
UNITED STATES DISTRICT JUDGE
HON. JON S. TIGAR

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