Opinion
BENJAMIN B. WAGNER United States Attorney GLEN F. DORGAN (SBN 160502) Assistant United States Attorney Fresno, California Attorneys for Petitioners United States of America and Revenue Officer Lorena Ramos
ORDER TO SHOW CAUSE RE: ENFORCEMENT OF INTERNAL REVENUE SERVICE SUMMONS
MICHAEL J. SENG, Magistrate Judge.
Upon review of Petitioners United States of America and Revenue Officer Lorena Ramos' Verified Petition to Enforce Internal Revenue Service Summons and the Memorandum of Points and Authorities filed in support of the petition,
IT IS HEREBY ORDERED that Respondent, JANET REID-BILLS, 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, February 11, 2011, at 10:0 a.m. to show cause why she should not be compelled to obey the Internal Revenue Service summons served upon her on January 6, 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 on or before January 14, 2011, unless such service cannot be made despite reasonable efforts. If Petitioners are unable to serve Respondent despite making reasonable efforts to do so, the documents may be served by any other means of service permitted by Federal Rules of Civil Procedure 4(e) or 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 Respondent desires to make. The United States may file a reply. All motions and issues raised by the Respondent 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. Issues that are not raised by motion, or are not brought into controversy by the responsive pleadings and supported by declaration(s), will not be considered on the return date of this Order.
IT IS HEREBY FURTHER ORDERED that if the summons is ordered to be enforced, the Court shall retain jurisdiction to enforce its order by its contempt power.
IT IS SO ORDERED.