United States of America v. Risan

Filing 4

Order to Show Cause Why Internal Revenue Service Summons Should Not Be Enforced signed by Magistrate Judge Howard R. Lloyd on 4/24/2017. Order to Show Cause Hearing set for 6/13/2017 at 10:00 AM in Courtroom 2, Fifth Floor, San Jose. Show Cause Response due by 5/23/2017. (hrllc3S, COURT STAFF) (Filed on 4/24/2017)

E-filed
4/24/2017

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BRIAN J. STRETCH (CABN 163973)
United States Attorney
THOMAS MOORE (ALBN 4305-O78T)
Chief, Tax Division
MICHAEL G. PITMAN (DCBN 484164)
Assistant United States Attorney, Tax Division
150 Almaden Boulevard, Suite 900
San Jose, CA 95113
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 JOSE DIVISION

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United States of America,

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Petitioner,
v.

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Case No.
[PROPOSED] ORDER TO SHOW
CAUSE WHY INTERNAL REVENUE
SERVICE SUMMONS SHOULD NOT
BE ENFORCED

Hank Risan,
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 Hank Risan appear before the undersigned United States Magistrate

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June
13th
10:00
Judge, on the ____ day of _____________, 2017, at _____ a.m./p.m., in Courtroom No. ___,

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5th Floor, United States District Court, 280 South 1st Street,
___

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there show cause, if any, why Respondent should not be compelled to appear and provide
[PROPOSED] ORDER TO SHOW CAUSE
WHY INTERNAL REVENUE SERVICE SUMMONS
SHOULD NOT BE ENFORCED
CASE NO.

San Jose, California, and then and

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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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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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April
24th
ORDERED this _____day of ____________, 2017.

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__________________________________
UNITED STATES MAGISTRATE JUDGE

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[PROPOSED] ORDER TO SHOW CAUSE
WHY INTERNAL REVENUE SERVICE SUMMONS
SHOULD NOT BE ENFORCED
CASE NO.

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