Opinion
ANDRÉ BIROTTE JR., United States Attorney, SANDRA R. BROWN, Assistant United States Attorney, Chief, Tax Division, DARWIN THOMAS (SBN 80745), Assistant United States Attorney, Los Angeles. California.
MARTIN M. SHOEMAKER, U.S. Dept. of Justice, Tax Division, Washington, D.C., Attorneys for United States of America.
ORDER TO SHOW CAUSE
CORMAC J. CARNEY, District Judge.
Upon the Petition to Enforce Internal Revenue Service Summons, supporting Memorandum of Points and Authorities, and supporting Declaration to the Petition, the Court finds that Petitioner has established its prima facie case for judicial enforcement of the subject IRS summons. See United States v. Powell, 379 U.S. 48, 57-58 (1964); Fortney v. United States, 59 F.3d 117, 119-120 (9th Cir. 1995) (the Government's prima facie case is typically made through the declaration of the IRS agent who issued the summons).
Therefore, IT IS ORDERED that respondent Kenneth D. Sisco appear before this District Court of the United States for the Central District of California, in Courtroom No. 9B.
[ ] United States Courthouse, 312 North Spring Street, Los Angeles, California 90012.
[ ] Roybal Federal Building, 255 E. Temple Street, Los Angeles, California 90012.
[&chk;] Ronald Reagan Federal Building and United States Courthouse, 411 West Fourth Street, Santa Ana, California 92701.
[ ] Brown Federal Building and United States Courthouse, 3470 Twelfth Street, Riverside, California 92501.
on September 20, 2010, at 1:30 p.m., and show cause why the testimony and production of books, records, papers and other data demanded in the subject IRS 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 or agent of the Internal Revenue Service or the U.S. Department of Justice, by personal delivery or by certified mail.
IT IS FURTHER ORDERED that within ten (10) days after service upon 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. If, prior to the return date of this Order, Respondent files a response with the Court stating that he does not desire to oppose the relief sought in the Petition, nor wish to make an appearance, then Respondent's appearance at any hearing pursuant to this Order to Show Cause is excused, and Respondent shall be deemed to have complied with the legal requirements of this 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. The Petitioner shall have ten (10) days from the service date of Respondent's response to file a reply.