Opinion
Case No. 1:11-cv-01255-OWW-MJS
08-01-2011
UNITED STATES OF AMERICA, Petitioner, v. HETENDRA M. PATEL, Agent for Service for Red Zone, Inc., Respondent.
BENJAMIN B. WAGNER United States Attorney YOSHINORI H. T. HIMEL #66194 Assistant United States Attorney Eastern District of California Attorney 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
Attorney for Petitioner United States of America
ORDER TO SHOW CAUSE RE:
ENFORCEMENT OF INTERNAL
REVENUE SERVICE SUMMONS
TAXPAYER: RED ZONE, INC.
Date: Friday, September 23, 2011
Time: 9:30 a.m.
Ctrm: #6 (Honorable Michael J. Seng)
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, HETENDRA M. PATEL, appear before United States Magistrate Judge Michael J. Seng, in Courtroom No. 6, in the United States Courthouse, 2500 Tulare Street, Fresno, California, 93721, on Friday, September 23, 2011, at 9:30 a.m. to show cause why Respondent should not be compelled to obey the Internal Revenue Service summons served upon Respondent on December 15, 2010, 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 August 26, 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.
________________________
UNITED STATES MAGISTRATE JUDGE