Source: s3://data.kl3m.ai/documents/govinfo/USCOURTS/USCOURTS-casd-3_08-cv-01769/USCOURTS-casd-3_08-cv-01769-0/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

SOUTHERN DISTRICT OF CALIFORNIA

UNITED STATES OF AMERICA,

Petitioner,

v.

JEFF JUKES,

Respondent. ___________________________________ 

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Case No. 08cv1769 IEG-(LSP)

ORDER GRANTING PETITION TO

ENFORCE INTERNAL REVENUE

SUMMONSES

The United States has petitioned the Court for an order enforcing Internal Revenue Service

Summonses issued to Jeff Jukes (“Respondent”). On October 2, 2008, the Court issued an amended

order to show cause why the IRS summonses should not be judicially enforced. On October 16,

2008, the IRS served a copy of the order to show cause upon Respondent. Respondent did not file a

response.

A hearing was held on the United States’ petition on December 1, 2008, at 10:30 a.m. The

IRS was represented by Assistant United States Attorney Raven M. Norris. Respondent appeared

pro se. For the reasons explained herein, the United States’ petition to enforce the summonses is

GRANTED. 

BACKGROUND

On June 14, 2007, Internal Revenue Service Officer Steve Silverman (“Officer Silverman”),

issued two summonses to Respondent. [Declaration of Officer Silverman in Support of Petition,

("Silverman Decl."), ¶ 4.] The IRS is conducting an investigations into Respondent’s ability to pay

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the income tax liabilities assessed against him for the years 2000 through 2005 and to determine

Respondent’s income tax liabilities for the years 2005, 2006, and 2007. [Silverman Decl., ¶ 2.] The

first summons related to income tax liabilities for the years 2000 through 2004. [Id. at ¶ 3 and

Exhibit A.] The second summons related to Respondent’s continuing failure to file his income tax

returns for the tax years 2005 and 2006. [Silverman Decl., ¶ 3 and Exhibit B.] 

The summonses ordered Respondent to appear before the IRS on July 10, 2007. On July 10,

2007, Respondent did not appear or provide any documents in accordance with the summonses.

[Silverman Decl., ¶ 5.] The IRS provided Respondent another opportunity to comply with the

summonses and directed him to appear before Officer Silverman on January 8, 2008. [Silverman

Decl., ¶ 7.] Respondent did not appear as directed and failed to provide the required testimony and

other documents requested in the summonses. [Id.]

On August 28, 2008, Officer Silverman served two additional summonses to Respondent to

obtain more recent information. [Silverman Decl., ¶¶ 9, 10.] The first additional summons related

to Respondent’s ability to pay income tax liabilities for the years 2000 through 2005. [Silverman

Decl., ¶ 9 and Exhibit C.] The second additional summons related to Respondent’s failure to file an

income tax return for the tax year 2007. [Silverman Decl., ¶ 9 and Exhibit D.] The additional

summonses directed Respondent to appear before Officer Silverman on September 17, 2008. 

[Silverman Decl., ¶ 10 and Exhibits C-D.] Respondent did not appear on September 17, 2008, and

did not provide the documents and testimony required by the summonses. [Silverman Decl., ¶ 10.] 

On September 26, 2008, the government petitioned the Court to enforce the summonses. On

October 2, 2008, the Court set a hearing date for this matter and ordered Respondent to show cause

why he should not be compelled to comply with the IRS summonses. The IRS served the order to

show cause on Respondent on October 16, 2008 and filed proof of service with the Court. 

Respondent has not filed any written opposition to the United States’ petition. 

DISCUSSION

Pursuant to 26 U.S.C. § 7602(a)(1), the Secretary of the Treasury may “examine any books,

papers, records, or other data which may be relevant of material” in connection with “ascertaining

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the correctness of any return, making a return where none has been made, determining the liability

of any person for any internal revenue. . . or collecting any such liability.” Section 7602(a)(1)

authorizes the Secretary to issue summonses to compel persons in possession of such books, papers,

records, or other data to appear and produce the same and/or give testimony.

In order to obtain judicial enforcement of an IRS summons, the United States “must first

establish it’s ‘good faith’ by showing that the summons: (1) is issued for a legitimate purpose; (2)

seeks information relevant to that purpose; (3) seeks information that is not already within the IRS’

possession; and (4) satisfies all administrative steps required by the United States Code.” Fortney v.

United States, 59 F.3d 117, 119 (9th Cir. 1995) (citing United States v. Powell, 379 U.S. 48, 57-58

(1964)). “The government’s burden is ‘a slight one’ and typically is satisfied by the introduction of

the sworn declaration of the revenue agent who issued the summons that the Powell requirements

have been met.” Fortney, 59 F.3d at 120 (citations omitted). Once the government has made a prima

facie showing that enforcement of the summons is appropriate, the burden shifts to the Respondent

to show that enforcement of the summons would be an abuse of the court’s process. Powell, 379

U.S. at 58. The Supreme Court has characterized respondent’s burden as a heavy one. Id.

The United States’ petition and Officer Silverman’s supporting declaration satisfies all four

elements of the Powell standard. First, the IRS is conducting investigations with respect to

Respondent’s ability to pay the income tax liabilities assessed against him for the years 2000

through 2005 and to determine Respondent’s income tax liabilities for the years 2005, 2006, and

2007. [Silverman Decl., ¶ 2]. Such investigations are expressly authorized by 26 U.S.C. § 7602(a).

The Internal Revenue Code explicitly allows the issuance of summonses for the purpose of

determining “the liability of any person for any internal revenue tax...or collecting any such

liability..” 26 U.S.C. § 7602(a). [Id., ¶ 3, Exhibits A-D.] Thus, the summonses were issued for a

legitimate purpose. Second, Officer Silverman has declared in his affidavit that the information

requested by the summonses may be relevant to the IRS determination of the collectibility of

Respondent’s assessed and unpaid income tax liabilities for 2000 through 2005 and his tax liabilities

for 2005, 2006 and 2007. [Silverman Decl., ¶ 14.] Third, the IRS does not already possess the

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papers, records, and other data sought by the summonses issued to Respondent. [Id., ¶ 12.] Finally,

the IRS has followed and exhausted all required administrative steps, but Respondent has not

complied with the summonses. [Id., ¶ 13.] Thus, the United States has made a prima facie showing

that it is entitled to judicial enforcement of the summons. 

At the time of the hearing, Respondent made no substantive argument why the summonses

should not be enforced. Respondent indicated he would make every effort to comply with the

summonses.

CONCLUSION

For the reasons set forth herein, the United States’ petition to enforce the IRS summons is

GRANTED. Respondent, Jeff Jukes, is directed to appear before IRS Revenue Officer Steve

Silverman or his designee, on or before January 30, 2009, at 9:00 a.m., at the offices of the Internal

Revenue Service located at 880 Front Street, Suite 3293, San Diego, California, and to produce the

documents and give testimony as directed in the summonses. The United States shall serve a copy

of this Order upon Respondent in accordance with Fed. R. Civ. P. 5, within 7 days of the date that

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

such service shall be filed with the Clerk of Court as soon as practicable. 

Respondent is hereby notified that failure to comply with this Order may subject him to

sanctions for contempt of court.

IT IS SO ORDERED.

DATED: December 3, 2008

IRMA E. GONZALEZ, Chief Judge

United States District Court

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