Source: s3://data.kl3m.ai/documents/govinfo/USCOURTS/USCOURTS-azd-2_08-cv-01158/USCOURTS-azd-2_08-cv-01158-0/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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IN THE UNITED STATES DISTRICT COURT

DISTRICT OF ARIZONA

UNITED STATES OF AMERICA,

Petitioner,

v.

ALLIED WASTE INDUSTRIES,

INC., and SUBSIDIARIES, 

Respondent. ________________________________

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2:08-mc-00040-PHX-JAT

ORDER

Upon the petition of the United States, the memorandum in support thereof, and the

Declarations of Martha Goodrich and Jennifer D. Auchterlonie, including the exhibits

attached thereto, it is hereby

ORDERED granting the government’s Motion to Enforce IRS Summons (Doc. #1).

It is further Ordered that respondent, Allied Waste Industries, Inc., and Subsidiaries,

appear before United States District Judge James A. Teilborg in that Judge’s courtroom in

the United States Courthouse, Sandra Day O’Connor Courthouse, 401 W. Washington Street,

Phoenix, Arizona 85003 on Wednesday June 18, 2008 at 3:00 p.m., to show cause why

respondent should not be compelled to obey the Internal Revenue Service summons issued

to respondent in the matter of the examination of Allied Waste Industries, Inc. and

Subsidiaries.

It is further ORDERED that:

Case 2:08-cv-01158-JAT Document 6 Filed 04/16/08 Page 1 of 2
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A copy of this Order, together with the petition, memorandum, declarations, and

exhibits, shall be served in accordance with Rule 4 of the Federal Rules of Civil Procedure

upon respondent within twenty-one (21) days of the date of this Order. Pursuant to Federal

Rule of Civil Procedure 4(c)(2), the Court hereby appoints Revenue Agent Martha Goodrich

or her designee to serve process in this case. Proof of service shall be filed with the Clerk

within ten (10) days of service being accomplished.

It is further ORDERED that:

Because the file in this case reflects a prima facie showing that the examination is

being conducted for a legitimate purpose, that the inquiries 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 Internal Revenue Code have been followed, United

States v. Powell, 379 U.S. 48, 57-58 (1964), the burden of coming forward has shifted to

respondent to oppose enforcement of the summons.

If respondent has any defense to present or opposition to the petition, such defense or

opposition shall be made in writing and filed with the Clerk and copies served on counsel for

the United States at least 14 days prior to the date set for the show cause hearing. The United

States may file a reply memorandum to any opposition at least 5 days prior to the date set for

the show cause hearing.

At the show cause hearing, the Court will consider only those issues brought into

controversy by the responsive pleadings and supported by affidavit(s). Any uncontested

allegation in the petition will be considered admitted.

DATED this 16th day of April, 2008.

Case 2:08-cv-01158-JAT Document 6 Filed 04/16/08 Page 2 of 2