Source: s3://data.kl3m.ai/documents/govinfo/USCOURTS/USCOURTS-caed-1_16-cv-01663/USCOURTS-caed-1_16-cv-01663-0/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

EASTERN DISTRICT OF CALIFORNIA

UNITED STATES OF AMERICA,

Petitioner,

v.

JAMES W. INGRAM,

Respondent.

1:16-cv-01663-AWI-SAB

ORDER TO SHOW CAUSE RE: TAX SUMMONS 

ENFORCEMENT

Date: Wednesday, February 22, 2017

Time: 10:00 a.m.

Courtoom 9, 6th Floor

Judge: Honorable Stanley A. Boone

Upon the petition of Phillip A. Talbert, Acting United States Attorney for the Eastern District of 

California, including the verification of Revenue Officer Danielle Moser, and the Exhibits attached 

thereto, IT IS HEREBY ORDERED that: 

1. Respondent James W. Ingram shall appear before United States Magistrate Judge Stanley 

A. Boone, at the United States Courthouse, 2500 Tulare St., Fresno, California,

Courtroom 9, on Wednesday, February 22, 2017, to show cause why Respondent 

should not be compelled to obey the IRS summons issued on January 27, 2016.

2. Under Fed. R. Civ. P. 4(c)(1), the Court hereby appoints the investigating IRS employee, 

and all federal employees designated by that employee, to serve process in this case.

3. To afford the respondent an opportunity to respond to the petition and the petitioner an 

opportunity to reply, a copy of this order, the Petition and its Exhibits, and the Points and 

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Authorities, shall be served by delivering a copy to the respondent personally, or by 

leaving a copy at the respondent’s dwelling house or usual place of abode with some 

person of suitable age and discretion then residing therein, or by any other means of 

service permitted by Fed. R. Civ. P. 4(e), at least 30 days before the show cause hearing 

date including any continued date, unless such service cannot be made despite reasonable 

efforts.

4. Proof of any service done under paragraph 3, above, shall be filed with the Clerk on or 

before January 8, 2017.

5. If the federal employee assigned to serve these documents is not reasonably able to serve 

the papers as provided in paragraph 3, petitioner may request a court order granting leave 

to serve by other means. See Fed. R. Civ. P. 81(a)(5). The request shall detail the efforts 

made to serve the respondent.

6. The file reflects a prima facie showing that the investigation is conducted pursuant to 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. See United States v. Powell, 379 U.S. 

48, 57-58 (1964). The burden of coming forward therefore has shifted to whoever might 

oppose enforcement.

7. Respondent shall file and serve any defense or opposition to the Petition to Enforce the 

IRS Summons at least ten (10) days before the show cause hearing date including any 

continued date.

8. 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. 

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9. If Respondent has no objections to enforcement of the summons, he may file and serve a 

statement of non-opposition to the Petition at least ten (10) days prior to the show hearing 

date including any continued date. Respondent’s appearance at the hearing will then be 

excused.

IT IS SO ORDERED.

Dated: November 7, 2016 

UNITED STATES MAGISTRATE JUDGE

Case 1:16-cv-01663-AWI-SAB Document 4 Filed 11/07/16 Page 3 of 3