Source: s3://data.kl3m.ai/documents/govinfo/USCOURTS/USCOURTS-cand-5_05-cv-00652/USCOURTS-cand-5_05-cv-00652-0/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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United States District Court

For the Northern District of California

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United States District Court

For the Northern District of California

IN THE UNITED STATES DISTRICT COURT

FOR THE NORTHERN DISTRICT OF CALIFORNIA

SAN JOSE DIVISION

United States of America and Rahidah K.

Ali-Gibson, Revenue Officer,

Petitioner,

 v.

Quyen T. To,

Respondent.

/

NO. C 05-00652 JW

ORDER DIRECTING ISSUANCE OF

ARREST WARRANT

This matter was called in open court on Monday, October 24, 2005, at 9:00 a.m., for the

Respondent to show cause, if any, why he should not be held in contempt. Assistant United States

Attorney Thomas Moore appeared on behalf of the United States. Respondent Quyen T. To failed to

appear.

Based upon all papers filed to date and the comments of counsel for the United States, the

Court finds as follows:

1. On October 26, 2004, the Internal Revenue Service (“IRS”) served a summons on

Respondent directing him to appear on November 18, 2004, at 10:00 a.m., to testify and produce

documents relevant to determining Respondent’s tax liabilities.

2. On November 18, 2004, Respondent failed to appear in response to the summons.

3. On February 11, 2005, the United States filed a Verified Petition to Enforce Internal

Revenue Service Summons against Respondent.

4. On April 5, 2005, the Court issued an Order to Show Cause re Enforcement of Internal

Revenue Service Summons which directed Respondent to appear in Court on June 27, 2005, and show
United States District Court

For the Northern District of California

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cause, if any, why he should not be compelled to appear and provide documents and testimony as

required by the summons.

5. On June 27, 2005, the Respondent failed to appear and accordingly the Court entered an

Order Enforcing Summons, which required Respondent to appear on July 12, 2005 before an IRS

officer and to comply with the IRS summons.

6. On July 12, 2005, the Respondent failed to appear and failed to provide documents

responsive to the summons.

7. On August 8, 2005, the Court issued an Order to Show Cause re Contempt requiring

Respondent to appear in Court on September 12, 2005.

8. On August 16, 2005, the Court issued a second Order to Show Cause re Contempt requiring

Respondent to appear in Court on October 24, 2005 at 9:00 a.m.

9. On October 24, 2005, Respondent again failed to appear.

Based upon the foregoing, it is ordered that a warrant shall be issued for the arrest of Respondent

Quyen T. To, for failure to comply with the IRS’s summons and the orders of this Court. 18 U.S.C.

§401; 26 U.S.C. §§7402(b), 7604. Bond is set at $100,000.

Dated: October 26, 2005

05cv652arrestwarrant JAMES WARE

United States District Judge
United States District Court

For the Northern District of California

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THIS IS TO CERTIFY THAT COPIES OF THIS ORDER HAVE BEEN DELIVERED TO:

Jay R. Weill jay.weill@usdoj.gov

Thomas Moore tom.moore@usdoj.gov

Dated: October 26, 2005 Richard W. Wieking, Clerk

By: /s/JW chambers

Ronald L. Davis

Courtroom Deputy