Source: s3://data.kl3m.ai/documents/govinfo/USCOURTS/USCOURTS-caed-2_05-mc-00421/USCOURTS-caed-2_05-mc-00421-0/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 FOR THE

EASTERN DISTRICT OF CALIFORNIA

UNITED STATES OF AMERICA, and

LYNNE HARTMANN, Revenue Officer,

Internal Revenue Service,

Petitioners,

v.

BRUCE W. PHILIPANKO, 

Respondent.

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______________________________ ________)

2:05-mc-421-DFL-KJM

ORDER TO SHOW CAUSE RE: 

TAX SUMMONS

ENFORCEMENT

Taxpayer: BRUCE W.

PHILIPANKO

Date: August 3, 2005

Time: 10:00 a.m.

Ctrm: 26 (8th Fl., KJM)

Upon the verified petition by McGREGOR W. SCOTT, United States Attorney for the

Eastern District of California, and the exhibits attached thereto, it is hereby

ORDERED that the Respondent, BRUCE W. PHILIPANKO, appear before United

States Magistrate Judge Kimberly J. Mueller, in that Magistrate Judge's courtroom in the

United States Courthouse, 501 I Street, Sacramento, California, on August 3, 2005, at 10:00

a.m., to show cause why the respondent should not be compelled to obey the Internal Revenue

Service summonses issued March 10, 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

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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 proceeding.

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 therefore has shifted to whoever might oppose

enforcement.

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 that respondent has no objection to enforcement of the summons. That respondent's

appearance at the hearing will then be excused.

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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.

It is SO ORDERED.

DATED: June 20, 2005.

______________________________________

UNITED STATES MAGISTRATE JUDGE

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