Source: s3://data.kl3m.ai/documents/govinfo/USCOURTS/USCOURTS-cand-5_20-cv-00881/USCOURTS-cand-5_20-cv-00881-0/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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[Proposed] Order to Show Cause Why IRS

Summons Should Not Be Enforced, 3:20-cv-00881-JCS

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UNITED STATES DISTRICT COURT

NORTHERN DISTRICT OF CALIFORNIA

SAN FRANCISCO DIVISION

UNITED STATES OF AMERICA, 

Petitioner, 

v.

NICHOLAS C. RESCINO, 

Respondent. 

Case No. 3:20-cv-00881-JCS

[PROPOSED] ORDER TO SHOW 

CAUSE WHY INTERNAL REVENUE 

SERVICE SUMMONS SHOULD NOT 

BE ENFORCED 

Good cause having been shown by the Petitioner upon its petition filed in the above-entitled 

proceeding, it is hereby:

ORDERED that Respondent Nicholas C. Rescino appear before this Court on the 10th day of 

April, 2020, at 9:30 a.m., in Courtroom No. F, 15th Floor, United States District Court, 450 Golden 

Gate Avenue, San Francisco, California, and then and there show cause, if any, why Respondent should 

not be compelled to appear and provide documents and testimony as required by the summons 

heretofore served upon Respondent as alleged and set forth in particular in said petition; and it is further:

ORDERED that a copy of this Order to Show Cause, together with a copy of the aforesaid 

petition, be served upon said Respondent in accordance with Rule 4 of the Federal Rules of Civil

Procedure at least thirty-five (35) days before the return date of this Order above specified; and it is 

further:

ORDERED that within twenty-one (21) days before the return date of this Order, Respondent 

may file and serve a written response to the petition, supported by appropriate affidavit(s) or 

declaration(s) in conformance with 28 U.S.C. § 1746, as well as any motion Respondent desires to 

make, that the Petitioner may file and serve a written reply to such response, if any, within fourteen (14) 

Case 5:20-cv-00881-BLF Document 5 Filed 02/11/20 Page 1 of 2
[Proposed] Order to Show Cause Why IRS

Summons Should Not Be Enforced, 3:20-cv-00881-JCS

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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 the responsive pleadings and supported by affidavit(s) or declaration(s) will be 

considered at the return of this Order, and any uncontested allegation in the petition will be considered 

admitted.

ORDERED this111th day of February, 2020.

 ___________________________________________ 

 CHIEF MAGISTRATE JUDGE JOSEPH C. SPERO

 UNITED STATES DISTRICT JUDGE

Case 5:20-cv-00881-BLF Document 5 Filed 02/11/20 Page 2 of 2