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United States v. Kang

United States District Court, Central District of California
Feb 28, 2024
2:24-cv-951-WLH-JC (C.D. Cal. Feb. 28, 2024)

Opinion

2:24-cv-951-WLH-JC

02-28-2024

UNITED STATES OF AMERICA, Petitioner, v. KEVIN KANG as OFFICER OF EDGEMINE, INC.; KEVIN KANG as OFFICER OF WEST LIBERTY INS. CO.; CHRISTIN Y. KANG as OFFICER OF EDGEMINE, INC.; CHRISTIN Y. KANG as OFFICER OF WEST LIBERTY INS. CO., Respondents.


ORDER TO SHOW CAUSE

HON. WESLEY L. HSU,UNITED STATES DISTRICT JUDGE

Based upon the Petition to Enforce Internal Revenue Service Summonses, Memorandum of Points and Authorities, and supporting Declaration, the Court finds that Petitioner has established a prima facie case for judicial enforcement of the subject Internal Revenue Service (IRS) summonses. See United States v. Powell, 379 U.S. 48, 57-58 (1964).

IT IS ORDERED that Respondents appear before this United States District Court for the Central District of California, at the following date, time, and address, to show cause why the testimony and production of books, papers, records, and other data demanded in the petition to enforce IRS summonses should not be compelled:

Dated: April 11, 2024
Time: 10:00 a.m.
Courtroom: 9B
Address: United States Courthouse 350 West First Street, Los Angeles, CA 90012

IT IS FURTHER ORDERED that copies of the following documents be served on Respondents (a) by personal delivery, (b) by leaving a copy at Respondents' dwelling or usual place of abode with someone of suitable age and discretion who resides there, or (c) by certified mail:

1. This Order; and
2. The Petition, Memorandum of Points and Authorities, and accompanying Declaration.

Service may be made by any employee of the IRS or the United States Attorney's Office.

IT IS FURTHER ORDERED that within ten (10) days after service upon each Respondent of the herein described documents, each 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, Respondents file a response with the Court stating that Respondents do not oppose the relief sought in the Petition, nor wish to make an appearance, then the appearance of Respondents at any hearing pursuant to this Order to Show Cause is excused, and Respondents shall comply with the summonses within ten (10) days thereafter.

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.

IT IS SO ORDERED.


Summaries of

United States v. Kang

United States District Court, Central District of California
Feb 28, 2024
2:24-cv-951-WLH-JC (C.D. Cal. Feb. 28, 2024)
Case details for

United States v. Kang

Case Details

Full title:UNITED STATES OF AMERICA, Petitioner, v. KEVIN KANG as OFFICER OF…

Court:United States District Court, Central District of California

Date published: Feb 28, 2024

Citations

2:24-cv-951-WLH-JC (C.D. Cal. Feb. 28, 2024)