Source: s3://data.kl3m.ai/documents/govinfo/USCOURTS/USCOURTS-caed-1_07-mc-00026/USCOURTS-caed-1_07-mc-00026-1/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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MCGREGOR W. SCOTT

United States Attorney

JULIE S. SALTMAN

District of Columbia Bar # 975015

Trial Attorney, Tax Division

United States Department of Justice

P.O. Box 7238, Ben Franklin Station

Washington, DC 20044

Telephone: (202) 353-3544

Fax: (202) 514-6770

E-mail: julie.s.saltman@usdoj.gov

Attorneys for Petitioner United States of America

IN THE UNITED STATES DISTRICT COURT FOR THE

EASTERN DISTRICT OF CALIFORNIA

FRESNO DIVISION

UNITED STATES OF AMERICA, )

) Case No. 1:07-mc-00026-SMS

Petitioner, )

)

v. )

) 

WILLIAM J. MOORE, a/k/a ) ORDER TO SHOW CAUSE

LLOYD BLEVENS, )

)

Respondent. )

Upon the Petition of the United States, the Declaration of Revenue Agent George

Campos, and the Declaration of Revenue Officer Marilyn Collins, including the exhibits attached

thereto, it is

ORDERED that the respondent, William J. Moore, also known as Lloyd Blevens, appear

before the Honorable Sandra M. Snyder, in that Judge's courtroom in the United States

Courthouse, 2500 Tulare Street, Fresno, California 93721 on the 14 day of September ,

th

2007, at 9:30 a.m., to show cause why he should not be compelled to obey the Internal Revenue

Service summons issued to him on October 24, 2006.

It is further ORDERED that:

1. A copy of this Order to Show Cause, together with one copy each of the of the

Order to Enforce Internal Revenue Service Summons, the Petition to Enforce Internal Revenue

Case 1:07-mc-00026-SMS Document 5 Filed 07/13/07 Page 1 of 3
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28 Order to Show Cause

Re: Enforcement of IRS Summons - 2 -

Service Summons, the Declaration of George Campos, and the Declaration of Marilyn Collins

shall be served by an employee of the IRS or a private process server in accordance with Rule

4(e) of the Federal Rules of Civil Procedure upon the respondent within 21 days of the date that

this Order is served upon counsel for the United States or as soon thereafter as possible. 

2. The petitioning IRS revenue agent’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. Proof of any service done pursuant to paragraph 1, above, shall be filed with the

Clerk as soon as practicable.

4. 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.

5. If there is any defense to present or opposition to the Petition, such defense or

opposition shall be made in writing, supported by affidavit, and filed with the Clerk and copies

shall be served on counsel for the United States in Washington, D.C., at least 14 days prior to the

date set for the show cause hearing. The United States may file a reply memorandum to any

opposition at least 5 days prior to the date set for the show cause hearing.

5. At the show cause hearing, only those issues brought into controversy by the

responsive pleadings and factual allegations supported by affidavit or declaration will be

considered. Any uncontested allegation in the petition will be considered admitted.

6. The respondent may notify the Court, in a writing filed with the Clerk and served

on counsel for the United States at least 14 days prior to the date set for the show cause hearing,

that respondent has no objection to enforcement of the summons. The respondent’s appearance

at the hearing will then be excused.

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28 Order to Show Cause

Re: Enforcement of IRS Summons - 3 -

7. The respondent’s failure to comply with this Order may subject him to sanctions

for contempt of court.

It is SO ORDERED.

Dated: June 12, 2007 /s/ Sandra M. Snyder 

 UNITED STATES MAGISTRATE JUDGE

Case 1:07-mc-00026-SMS Document 5 Filed 07/13/07 Page 3 of 3