Source: s3://data.kl3m.ai/documents/govinfo/USCOURTS/USCOURTS-caed-2_05-mc-00416/USCOURTS-caed-2_05-mc-00416-0/pdf.json

Nature of Suit Code: 870
Nature of Suit: Tax Suits
Cause of Action: 26:7402 IRS: Petition to Enforce IRS Summons

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McGREGOR W. SCOTT

United States Attorney

YOSHINORI H. T. HIMEL #66194

Assistant U. S. Attorney

501 I Street, Suite 10-100

Sacramento, California 95814

Telephone: (916) 554-2760

Attorneys for Petitioners

IN THE UNITED STATES DISTRICT COURT FOR THE

EASTERN DISTRICT OF CALIFORNIA

UNITED STATES OF AMERICA, and ) 2:05-MC-416-GEB-DAD

MICHAEL FLATH, Revenue Officer, )

Internal Revenue Service, )

)

) ORDER TO SHOW CAUSE RE:

Petitioner, ) TAX SUMMONS ENFORCEMENT

)

v. ) Taxpayer: ESTATE OF JAMES G. 

 ) GILBERT 

)

JOHN P. ESTES and )

ENA G. ESTES, ) Date: August 5, 2005

) Time: 10:00 a.m.

Respondents. ) Ctrm: 27 (8th Fl., DAD)

___________________________________)

Upon the verified petition of McGREGOR W. SCOTT, United States

Attorney for the Eastern District of California, and the Exhibits

attached thereto, including the declaration of Revenue Officer

MICHAEL FLATH, it is hereby:

ORDERED that the respondents, JOHN P. ESTES and ENA G. ESTES,

appear before United States Magistrate Judge Dale A. Drozd, in that

Magistrate Judge's courtroom in the United States Courthouse, 501

I Street, Sacramento, California, on August 5, 2005, at 10:00 a.m.,

to show cause why the respondents should not be compelled to obey

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the Internal Revenue Service summonses issued on December 16, 

2004, and March 2, 2005.

It is further ORDERED that:

1. The United States Magistrate Judge will preside, under 28

U.S.C. Section 636(b)(1) and Local Rule 72-302(c)(9), at the hearing

scheduled above. After hearing, the Magistrate Judge intends to

submit proposed findings and recommendations under Local Rule 72-

304(a), with the original filed by the Clerk and a copy provided to

all parties.

2. The petitioning Revenue Officer’s group manager, and all

federal employees designated by that group manager, hereby are

appointed under Fed. R. Civ. P. 4 (c)(2), to serve process in this

case.

3. A copy of this Order, together with the petition and its

Exhibits, shall be personally served upon the respondent within 21

days of the date this Order is served upon the United States

Attorney. 

4. Proof of any service done pursuant to paragraph 3, above,

shall be filed with the Clerk as soon as practicable.

5. The file reflects a prima facie showing that the

investigation is conducted for a legitimate purpose, that the

inquiry may be relevant to that purpose, that the information sought

is not already within the Commissioner's possession, and that the

administrative steps required by the Code have been followed, United

States v. Powell, 379 U.S. 48, 57-58 (1964). The burden of coming

forward has shifted to whoever might oppose enforcement.

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6. If there is any defense or opposition to the petition, such

defense or opposition shall be made in writing, supported by

affidavit, and filed with the Clerk and a copy served on the United

States Attorney at least 10 days prior to the date set for the show

cause hearing.

7. At the show cause hearing, the Magistrate Judge intends to

consider the issues properly raised in opposition to enforcement.

Only those issues brought into controversy by the responsive

pleadings and supported by affidavit will be considered. Any

uncontested allegation in the petition will be considered admitted.

8. A respondent may notify the Court, in a writing filed with

the Clerk and served on the United States Attorney at least 10 days

prior to the date set for the show cause hearing, that the

respondent has no objection to enforcement of the summons. The

respondent's appearance at the hearing will then be excused.

9. The respondent is hereby notified that any respondent’s

failure to comply with this Order may subject that respondent to

sanctions for contempt of court.

10. The Clerk shall forward a copy of this Order to the United

States Attorney.

IT IS SO ORDERED.

DATED: June 17, 2005.

Ddad1/orders.civil/flath0416.osc

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