Source: s3://data.kl3m.ai/documents/govinfo/USCOURTS/USCOURTS-azd-3_06-mc-00081/USCOURTS-azd-3_06-mc-00081-0/pdf.json

Nature of Suit Code: 890
Nature of Suit: Other Statutory Actions
Cause of Action: 26:7402 IRS: Petition to Enforce IRS Summons

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WO

UNITED STATES DISTRICT COURT

DISTRICT OF ARIZONA

United States of America, 

Petitioner,

v.

Ronald J. Serino,

Respondent.

MC 06-00081-PHX-SMM

ORDER TO SHOW CAUSE RE:

INTERNAL REVENUE SERVICE

SUMMONS

Upon consideration of the Petition to Enforce Internal Revenue Service Summons (dkt.

1), the Motion for Order to Show Cause (dkt. 2), and the Declaration of Revenue Officer Sandra

Lewis, including the exhibits attached thereto, 

IT IS HEREBY ORDERED that Respondent, Ronald J. Serino, appear before the

Honorable Stephen M. McNamee, United States District Court Judge for the District of Arizona,

in the Sandra Day O’Connor United States Courthouse, located at 401 West Washington Street,

Phoenix, Arizona, Courtroom No. 605, at 10:00 a.m. on September 12, 2006, to show cause why

he should not be compelled to obey and comply with the Internal Revenue Service Summons

served upon him by Revenue Officer Sandra Lewis on July 7, 2005, as set forth in the Petition.

(Dkt. 1at 2, ¶7.)

IT IS FURTHER ORDERED that a copy of this Order, together with one copy each of

the Petition to Enforce Internal Revenue Service Summons, the Motion for Order to Show

Cause, the proposed Order Enforcing Summons, and the Declaration of Revenue Officer Sandra

Lewis and the exhibits attached thereto, shall be personally served on Respondent Ronald J.

Serino, within 21 (twenty-one) days of the date that this Order is served on counsel for the

Case 3:06-mc-00081-SMM Document 3 Filed 07/18/06 Page 1 of 2
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United States. Pursuant to Federal Rule of Civil Procedure 4.1(a), the Court hereby appoints

Revenue Agent Sandra Lewis to effect service in this case. The Petitioner shall file proof of

such service with the Clerk of the Court as soon as practicable. 

IT IS FURTHER ORDERED that, if Respondent has any defense to present or

opposition to the Petition, such defense or opposition shall be made in writing and filed with the

Clerk of the Court and copies served on counsel for the United States within 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 court days prior to the date set for the show cause hearing.

IT IS FURTHER ORDERED that, any defense or opposition to the Petition that

Respondent desires to make shall be set forth in such written response and shall be supported

by appropriate affidavits. At the show cause hearing, the Court will consider only those issues

brought into the controversy by Respondent’s written response(s) and supported by affidavit(s).

Any uncontested allegation(s) in the Petition shall be deemed admitted.

DATED this 17th day of July, 2006.

Case 3:06-mc-00081-SMM Document 3 Filed 07/18/06 Page 2 of 2