Free Order to Show Cause - District Court of California - California

Case 3:08-cv-00502-IEG-CAB

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1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 It is further ORDERED that: 27 28 1. A copy of this Order, together with the Petition to Enforce Internal Revenue Service Summons and the Declaration of Revenue Upon the Petition of the United States and the Declaration of Revenue Officer S. Silverman, it is hereby ORDERED that Sebastian Juarez (hereinafter "Respondent"), appear before the United States District Court for the Southern District of California in Courtroom No. 1, on May 27, 2008, at 10:30 a.m. to show cause why he should not be compelled to fully obey the Internal Revenue Service summons served upon him on June 28, 2006, and to provide the documents requested therein. v. SEBASTIAN JUAREZ, Respondent. UNITED STATES OF AMERICA, Petitioner, UNITED STATES DISTRICT COURT SOUTHERN DISTRICT OF CALIFORNIA ) ) ) ) ) ) ) ) ) ) ) )
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Case No.: 08CV0502-IEG (CAB) AMENDED ORDER TO SHOW CAUSE RE: ENFORCEMENT OF INTERNAL REVENUE SERVICE SUMMONS

Case 3:08-cv-00502-IEG-CAB

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Officer S. Silverman, be personally served upon 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 Fed. R. Civ.

Proc. 4(c)(2), the Court hereby appoints the group manager of Revenue Officer S. Silverman and all federal employees designated by the group

6 manager, to serve process in this case. 7 8 9 10 11 12 13 14 15 16 burden 17 18 19 20 21 22 23 24 25 26 27 controversy by the responsive pleadings and supported by an affidavit 28 2
08CV0502

2.

Proof of any service done shall be filed with the Clerk as

soon as practicable. 3. Because the file in this case reflects a prima facie showing

that the investigation is being conducted for legitimate purposes, that the inquiry is relevant to those purposes, 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 followed, United States v. Powell, 379 U.S. 48, 57-58 (1964), the of coming forward has shifted to Respondent to oppose

enforcement of the summons. 4. If Respondent has any defenses to present or opposition to

the petition, such defense or opposition shall be in writing and filed with the Clerk and copies served on counsel for the United States at least 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 5 court days prior to the date set for the show cause hearing. 5. issues At the show cause hearing, the Court will consider all raised by Respondent. Only those issues brought into

Case 3:08-cv-00502-IEG-CAB

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will be considered. be deemed admitted. 6.

Any uncontested allegation in the petition will

Respondent may notify the Court, in a writing filed with the

Clerk and served on counsel for the United States at least 14 days prior to the date set for the show cause hearing, that Respondent has

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objection

to

the

enforcement

of

the

summons.

Respondent's

appearance at the hearing will then be excused. Respondent is hereby notified that a failure to comply with this Order may subject him to sanctions for contempt of Court. The Clerk shall forward copies of this Order to counsel for the United States at the address indicated on its pleadings.

DATED:

April 2, 2008

IRMA E. GONZALEZ, Chief Judge United States District Court