United States of America v. Jude

Filing 3

ORDER OF REFERENCE and Directing Respondent to Show Cause. The petition is referred to US Magistrate Judge Karen L. Strombom. Signed by Judge Benjamin H Settle. (CMG)

Judge Benjamin H. Settle
Magistrate Judge Karen L. Strombom

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UNITED STATES DISTRICT COURT
WESTERN DISTRICT OF WASHINGTON
AT TACOMA

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UNITED STATES OF AMERICA,
Petitioner,

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No. 13-MC-5019-BHS-KLS

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v.
ORDER OF REFERENCE AND
DIRECTING RESPONDENT TO
SHOW CAUSE

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RICKEY A. JUDE,
Respondent.

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Upon the Petition of the United States Attorney for the above-named district, and the
Exhibits attached thereto, including the declaration of investigating Revenue Officer Alrick

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21 Levene, it is hereby ORDERED THAT:
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1.

The Petition herein is referred to United States Magistrate Judge Karen L.

Strombom pursuant to 28 U.S.C. § 636(b)(1). The Magistrate Judge shall review all

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25 pleadings, shall determine whether a hearing is required, shall schedule and preside over
26 such hearing, and shall take such other actions as he/she deems necessary to accomplish the
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purposes of the Order. The Magistrate Judge shall thereafter submit his/her proposed Order,
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ORDER OF REFERENCE AND DIRECTING
RESPONDENT TO SHOW CAUSE - 1
(13-MC-5019-BHS-KLS)

UNITED STATES ATTORNEY
700 STEWART STREET, SUITE 5220
SEATTLE, WASHINGTON 98101
[phone]

1 proposed Findings of Fact and Conclusions of Law, or such other documents as he/she
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deems appropriate. The originals thereof shall be filed with the Clerk, and copies provided

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to all parties.
2.

A copy of this Order, together with the Petition and Exhibits thereto, shall be

personally served upon the respondent (or left with a person of suitable age and discretion at

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the respondent’s residence) within three (3) weeks of the date of this Order. Within fourteen

9 (14) days thereafter, the petitioner shall file proof of service, or shall seek additional time to
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make such service. If the petitioner fails to comply with this paragraph, this action shall be

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subject to dismissal forthwith.
3.

The respondent may file with the Court, not later than two (2) weeks after

service of this Order upon him, a statement detailing any objections to enforcement of the

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Internal Revenue Service summons. When factual issues are raised, the statement shall be

17 accompanied by an affidavit, giving the facts on which the objections are based. A copy of
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this statement and/or affidavit shall be served on the United States Attorney.

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4.

If the Magistrate Judge finds from the statement of objections and any

21 accompanying affidavit that there are no questions of material fact and that the petitioner is
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entitled to enforcement of the summons as a matter of law, he/she shall recommend entry of

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an Order Enforcing Summons without scheduling a hearing. If the statement of objections

25 and any affidavit are sufficient to raise the possibility of a valid defense to the summons, the
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Magistrate Judge shall schedule a hearing to consider the objections.

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ORDER OF REFERENCE AND DIRECTING
RESPONDENT TO SHOW CAUSE - 2
(13-MC-5019-BHS-KLS)

UNITED STATES ATTORNEY
700 STEWART STREET, SUITE 5220
SEATTLE, WASHINGTON 98101
[phone]

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5.

Failure to file a timely statement of objections will result in enforcement of the

summons without any further pleadings. Only those defenses asserted in the statement of

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objections will be considered.
6.

The Clerk shall forward copies of the Order to the above-named Magistrate

Judge and the United States Attorney.

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DATED this 20th day of May, 2013.

A

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BENJAMIN H. SETTLE
United States District Judge

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Presented by:

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/s/ Christina N. Dimock
16 CHRISTINA N. DIMOCK, WSBA #40159
Assistant United States Attorney
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ORDER OF REFERENCE AND DIRECTING
RESPONDENT TO SHOW CAUSE - 3
(13-MC-5019-BHS-KLS)

UNITED STATES ATTORNEY
700 STEWART STREET, SUITE 5220
SEATTLE, WASHINGTON 98101
[phone]