UNITED STATES OF AMERICA v. Sanmina Corporation and Subsidiaries

Filing 4

NOTICE OF HEARING AND ORDER TO SHOW CAUSE. Signed by Judge Paul S. Grewal on January 21, 2015 re 1 . (psglc1S, COURT STAFF) (Filed on 1/21/2015)

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DAVID A. HUBBERT
Deputy Assistant Attorney General

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AMY MATCHISON (CA State Bar No. 217022)
Trial Attorney, Tax Division
United States Department of Justice
P.O. Box 683, Ben Franklin Station
Washington, D.C. 20044
Telephone: [phone]
Email: [e-mail]
[e-mail]
MELINDA L. HAAG
Northern District of California
United States Attorney
Attorneys for Petitioner
THE UNITED STATES OF AMERICA

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IN THE UNITED STATES DISTRICT COURT FOR THE
NORTHERN DISTRICT OF CALIFORNIA

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UNITED STATES OF AMERICA,

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Petitioner,
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v.
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SANMINA CORPORATION AND
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SUBSIDIARIES,
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Respondent.
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_______________________________________)

Case No. 15-cv-0092-PSG
[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 Jean Elting
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Rowe, including the exhibits attached thereto, it is hereby
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ORDERED that the respondent, Sanmina Corporation and Subsidiaries appear before
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United States Judge Paul S. Grewal

in that Judge’s courtroom in the United States

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March
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Courthouse, San Jose, California, on the ____ day of ______________, 2015at ______ ____
, 10:00 a.m.

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.m. , to show cause why it should not be compelled to obey the Internal Revenue Service

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summons served upon it.

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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 Jean Elting Rowe

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

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

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

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Agent Jean Elting Rowe, and all other persons designated by her, to effect service in this case.

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

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The respondent is hereby notified that failure to comply with this Order may subject it to
sanctions for contempt of court.
Dated this __ of January, 2015
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_____________________________
UNITED STATES MAGISTRATE JUDGE

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