Opinion
Case No.: 1:11-cv-01610-LJO-GSA
09-26-2011
UNITED STATES OF AMERICA, Petitioner, v. SHARRON NISBETT, Respondent.
BENJAMIN B. WAGNER United States Attorney YOSHINORI H. T. HIMEL #66194 Assistant United States Attorney Eastern District of California Attorneys for Petitioner United States of America
BENJAMIN B. WAGNER
United States Attorney
YOSHINORI H. T. HIMEL #66194
Assistant United States Attorney
Eastern District of California
Attorneys for Petitioner United States of America
AMENDED ORDER TO SHOW CAUSE RE:
ENFORCEMENT OF INTERNAL REVENUE
SERVICE SUMMONS
TAXPAYER: SHARRON NISBETT
Date: Friday, November 18, 2011
Time: 9:30 a.m.
Ctrm: 10 (Honorable Gary S. Austin)
Upon review of the Verified Petition to Enforce Internal Revenue Service Summons and the Memorandum of Points and Authorities filed in support of the petition by the United States of America,
IT IS HEREBY ORDERED that Respondent, SHARRON NISBETT, appear before United States Magistrate Gary S. Austin, in Courtroom No. 10, in the United States Courthouse, 2500 Tulare Street, Fresno, California, 93721, on Friday, November 18, 2011, at 9:30 a.m. to show cause why she should not be compelled to obey the Internal Revenue Service summons served upon her on June 30, 2011, and attached to the United States' Verified Petition to Enforce Internal Revenue Service Summons.
IT IS HEREBY FURTHER ORDERED that a copy of this Order to Show Cause, together with one copy each of the Verified Petition to Enforce Internal Revenue Service Summons and the Memorandum of Points and Authorities filed in support of the petition, shall be served upon Respondent by any means of service permitted by Fed. R. Civ. P. 4(e), on or before October 15, 2011, unless such service cannot be made despite reasonable efforts. If Petitioner is unable to serve Respondent despite making reasonable efforts to do so, Petitioners may request a court order granting leave to serve by other means. See Fed. R. Civ. P. 81(a)(5).
IT IS HEREBY FURTHER ORDERED that within 14 days of service of a copy of this Order to Show Cause and accompanying papers, Respondent shall file and serve a written response to the Petition to Enforce Internal Revenue Service Summons, supported by appropriate declaration(s), as well as any motions the Respondents desire to make. Petitioner may file a reply. Only issues raised by the written response and supported by declaration(s) will be considered on the return date of this Order, and any uncontested allegations in the Verified Petition to Enforce Internal Revenue Service Summons will be deemed admitted. If the summons is enforced, the Court should retain jurisdiction to enforce its order by its contempt power.
IT IS SO ORDERED.
Gary S. Austin
UNITED STATES MAGISTRATE JUDGE