Source: s3://data.kl3m.ai/documents/govinfo/USCOURTS/USCOURTS-cand-5_06-cv-04411/USCOURTS-cand-5_06-cv-04411-3/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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 This disposition is not designated for publication and may not be cited.

Case No. C 06-4411 JF (HRL)

ORDER TO SHOW CAUSE

(JFLC1)

**E-Filed 12/13/2006**

NOT FOR CITATION

IN THE UNITED STATES DISTRICT COURT

FOR THE NORTHERN DISTRICT OF CALIFORNIA

SAN JOSE DIVISION

UNITED STATES OF AMERICA and ANGELA

PHILLIPS, Revenue Officer,

 Petitioners,

 v.

RAYMOND ONG,

 Respondent.

Case Number C 06-4411 JF (HRL)

ORDER1 TO SHOW CAUSE

[re: docket no. 14]

The Internal Revenue Service (“IRS”) issued a summons to Respondent Raymond Ong

(“Ong” or “Respondent”) on April 19, 2006, as part of its efforts to determine his federal income

tax liabilities. Ong did not appear on May 16, 2006, as requested, or provide the documents

sought by the IRS. The United States filed a petition for enforcement of the summons on July

19, 2006. On September 25, 2006, the Court issued an order to show cause why Ong should not

be compelled to appear and provide documents and testimony as required by the summons. On

October 12, 2006, Revenue Officer Andrea Evans personally served the order to show cause on

Ong. Ong did not file any response to the order to show cause or appear at oral argument as

Case 5:06-cv-04411-JF Document 17 Filed 12/13/06 Page 1 of 3
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Case No. C 06-4411 JF (HRL)

ORDER TO SHOW CAUSE

(JFLC1)

ordered by the Court in the order to show cause. Accordingly, the Court granted the petition for

enforcement of the IRS summons on November 17, 2006.

On December 7, 2006, the United States applied for an order to show cause why Ong

should not be held in contempt for his failure to comply with the summons. The United States

has provided the Court with the declaration of Assistant United States Attorney Thomas Moore,

who states that Ong has not provided the required testimony or documents. Moore declares that

Ong has not contacted the United States Attorney’s office regarding the matter, but that Ong has

sent “tax-protestor type emails” to IRS agents. 

Good cause having been shown in its application and accompanying declaration, IT IS

HEREBY ORDERED that:

Respondent appear before the Court on January 26, 2007, at 9 a.m., in Courtroom No. 3,

5th Floor, United States Courthouse, 280 South First Street, San Jose, California, and then and

there show cause, if any, why he should not be held in contempt for failure to comply with the

IRS summons as enforced by the Order Granting Petition To Enforce Internal Revenue Service

Summons; and it is further

ORDERED that within twenty-eight (28) days before the return date of this Order,

Respondent may file and serve a written response to the Order To Show Cause Re: Contempt,

supported by appropriate affidavit(s) or declaration(s) in conformance with 28 U.S.C. § 1746, as

well as any motions he desires to make; that the petitioner may file and serve a written reply to

such response, if any, within fourteen (14) days before the return date of this Order; that all

motions and issues raised by the pleadings will be considered on the return date of this Order,

and only those issues raised by motion or brought into controversy by responsive pleadings and

supported by affidavit(s) or declaration(s) will be considered at the return of this Order. 

DATED: December 13, 2006.

 

JEREMY FOGEL

United States District Judge

Case 5:06-cv-04411-JF Document 17 Filed 12/13/06 Page 2 of 3
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Case No. C 06-4411 JF (HRL)

ORDER TO SHOW CAUSE

(JFLC1)

This Order has been served upon the following persons:

Thomas Moore tom.moore@usdoj.gov 

Jay R. Weill jay.weill@usdoj.gov 

Notice will be delivered by other means to: 

Thomas Moore 

DOJ

450 Golden Gate Avenue

9th Floor

San Francisco, CA 94102

Kevin V. Ryan 

United States Attorney

450 Golden Gate Avenue

P.O. Box 36055

San Francisco, CA 94102

Raymond Ong

452 Carmelita Drive

Mountain View, CA 94040

Case 5:06-cv-04411-JF Document 17 Filed 12/13/06 Page 3 of 3