Proposed Order to Show Cause, Internal Revenue Service Summons — United States v. Richard Tucker (Dkt. 3)

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A Proposed Order to Show Cause, Document 3 in Case 2:08-cv-02535-PSG-SH, filed 06/03/08, in the U.S. District Court for the Central District of California, Western Division, in United States of America, Petitioner, v. Richard Tucker, Respondent. Presented by the United States Attorney's Tax Division, it recites that Petitioner has established a prima facie case for judicial enforcement of an Internal Revenue Service summons. It would order Respondent to appear on [June 23, 2008] and show cause why testimony and production of books, records, papers and other data demanded in the summons should not be compelled. It would require a written response within ten (10) days after service.

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Case’2:08;cv-02585-PSG-SH Document3 Filed 06/03/08 Page1of3 Page ID #:34

United States Attorney

SANDRA R. BROWN

Assistant United States Attorney
Chief, Tax Division

DONNA FORD (California Bar No. 131924)
Assistant United States Attorney

FILED
Tax Division CLERK, U.S. DISTRICT COURT
Room 7211, Federal Building
300 North Los Angeles Street -3
Los Angeles, CA 90012 JUN 2008

Telephone: (213) 894-2875

7 Facsimile: (213) 894-0115 CENTRA STRICT OF CALIFORNIA
Email: donna. ford@usdoj.qgov BY EPU
8 .
meh fbr Petitioner
9 tates of America
byJ10 <= «os UNITED STATES DISTRICT COURT
C11 ~ oax J CENTRAL DISTRICT OF CALIFORNIA
—12 o- See WESTERN DIVISION
13 JUNSSEDSSTATES OF AMERICA, ) &. GVOS8 0253 5 PSG (S ‘)
43
)
14 Petitioner, ) PROPOSEDT-
) ORDER TO SHOW CAUSE
15 Vv. )
)
16 |RICHARD TUCKER, )
)
17 Respondent. )
)
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20 Upon the Petition and supporting Memorandum of Points and
21 Authorities and Declaration to the Petition, the Court finds that
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Petitioner has established its prima facie case for judicial

______-23 llenforcement of the subject Internal Revenue Service summons.

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United States v. Powell, 379 U.S. 48, 58, 85 S.Ct. 248,

13 L.Ed. 2d 112 (1964); Crystal v. United States, 172 F.3d 1141,

1143-1144 (9% Cir. 1999); United States v. Jose, 131 F.3d 1325,

1327 (9% Cir. 1997); see also Fortney v. United States, 59 F.3d

117, 119-120 (9** Cir. 1995) (the Government's prima facie case is
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Case 2:08-Cv-02535-PSG-SH Document 3 Filed 06/03/08 Page 2of3 Page ID #:35

typically made through the sworn declarations of the IRS agent

who issued the summons); accord, United States v. Gilleran, 992

F.2d 232, 233 (9% Cir. 1993).

Therefore, IT IS ORDERED that Respondent appear before this
District Court of the United States for the Central District of
California, in Courtroom No. ____,

United States Court House
Oo 312 North Spring Street, Los Angeles, California, 90012

Roybal Federal Building
ls 255 E. Temple Street, Los Angeles, California, 90012

on _ [June 23, 2008] 1 atIO% ou. and show cause why

testimony and production of books, records, papers and other data
demanded in the subject Internal Revenue Service summons
should not be compelled.

IT IS FURTHER ORDERED that copies of this Order, the
Petition, Memorandum of Points and Authorities, and accompanying
Declaration be served promptly upon Respondent by any employee of
the Internal Revenue Service according to Rule 4 of the Federal
Rules of Civil Procedure.

IT IS FURTHER ORDERED that within ten (10) days after
service upon the Respondent of the herein described documents,
Respondent shall file and serve a written response, supported by

appropriate sworn statements, as well as any desired motions.

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If, prior to the return date of this Order, Respondent files a
response with the Court stating that Respondent does not desire
to oppose the relief sought in the Petition, nor wish to make an
appearance, then the appearance of Respondent at any hearing
pursuant to this Order to Show Cause is excused, and Respondent

shall be deemed to have complied with the requirements of this
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Case 2:08-Cv-02535-PSG-SH Document 3 Filed 06/03/08 Page 3of3 Page ID #:36

Order.

IT IS FURTHER ORDERED that all motions and issues raised by
the pleadings will be considered on the return date of this
Order. Only those issues raised by motion or brought into
controversy by the responsive pleadings and supported by sworn
statements filed within ten (10) days after service of the herein
described documents will be considered by the Court. All
allegations in the Petition not contested by such responsive

pleadings or by sworn statements will be deemed admitted.

DATED: This 0A day of — tk , 2008.

UNVTED/STATES DISTRICT JUDGE

Presented By:

THOMAS P. O’BRIEN

United States Attorney

SANDRA R. BROWN

Assistant United States Attorney ~
Chief, Tax Division

WE

ween United States Attorney
Tax Division

Attorneys for Petitioner
United States of America

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