United States of America v. Fleishman

Filing 5

ORDER TO SHOW CAUSE. It is hereby ORDERED that Respondent Lori Fleishman appear before this Court (Courtroom 3A, 800 Market Street, Knoxville, Tennessee, 37902) on September 12, 2017, at 2:00 p.m., to SHOW CAUSE as to why she should not be compelled to obey the Internal Revenue Service summons served upon her. Signed by Magistrate Judge H Bruce Guyton on 7/25/17. (JBR)

UNITED STATES DISTRICT COURT
EASTERN DISTRICT OF TENNESSEE
AT KNOXVILLE
UNITED STATES OF AMERICA,
Petitioner,
v.
LORI F. FLEISHMAN
Respondent.

)
)
)
)
)
)
)
)
)

No. 3:17-CV-94-CLC-HBG

ORDER TO SHOW CAUSE
Upon the Petition of the United States and the declaration of Revenue Officer Keaton,
including the exhibits attached thereto, it is hereby ORDERED that Respondent Lori Fleishman
appear before this Court (Courtroom 3A, 800 Market Street, Knoxville, Tennessee, 37902) on
September 12, 2017, at 2:00 p.m., to SHOW CAUSE as to why she should not be compelled to
obey the Internal Revenue Service summons served upon her.
It is further ORDERED that:
1.

A copy of this Order, together with the Petition and its exhibits, shall be served in

accordance with Rule 4(e) of the Federal Rules of Civil Procedure upon the Respondent within 21
days of the date that this Order is served upon counsel for the United States or as soon thereafter
as possible. Pursuant to Rule 4.1(a), the Court hereby appoints Revenue Officer Keaton, or any
other person designated by the IRS, to effect service in this case.
2.

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

Clerk as soon as practicable.
3.

Because the Petition filed in this case reflects a prima facie showing that the

investigation is being conducted for a legitimate purpose, that the inquiries 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 substantially followed,
the burden has shifted to the Respondent to oppose enforcement of the summonses.
4.

If the Respondent has any defense to present or opposition to the Petition, such

defense or opposition shall be made in writing and filed with the Clerk and copies served on
counsel for the United States at least fourteen (14) days prior to the date set for the show cause
hearing. The United States may file a reply memorandum to any opposition at least seven (7) days
prior to the date set for the show cause hearing.
5.

At the show cause hearing, only those issues brought into controversy by the

responsive pleadings and factual allegations supported by affidavit will be considered. Any
uncontested allegation in the Petition will be considered admitted.
6.

Respondent may notify the Court, in a writing filed with the Clerk and served on

counsel for the United States at the address on the Petition, at least fourteen (14) days prior to the
date set for the show cause hearing, that the Respondent has no objection to enforcement of the
summonses. The Respondent’s appearance at the hearing will then be excused.
The Respondent is hereby notified that a failure to comply with this Order may subject her
to sanctions for contempt of Court.
IT IS SO ORDERED.
ENTER:

United States Magistrate Judge

2