Source: s3://data.kl3m.ai/documents/govinfo/USCOURTS/USCOURTS-caed-1_15-cv-00417/USCOURTS-caed-1_15-cv-00417-0/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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ORDER TO SHOW CAUSE RE: TAX SUMMONS 1

ENFORCEMENT

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BENJAMIN B. WAGNER

United States Attorney

BOBBIE J. MONTOYA

Assistant United States Attorney

Eastern District of California

501 I Street, Suite 10-100

Sacramento, CA 95814-2322

Telephone: (916) 554-2775

Facsimile: (916) 554-2900

email: bobbie.montoya@usdoj.gov

Attorneys for Petitioner United States of America

IN THE UNITED STATES DISTRICT COURT

EASTERN DISTRICT OF CALIFORNIA

UNITED STATES OF AMERICA,

Petitioner,

v.

ARMANDO RIOS, MARIO DISALVO, 

President, D & R MARKETING, INC., 

Respondents.

1:15-cv-00417-LJO-GSA

ORDER TO SHOW CAUSE RE: TAX 

SUMMONS ENFORCEMENT

Taxpayer: ARMANDO RIOS

Date: June 12, 2015

Time: 9:30 a.m.

Ctrm: 10, 6th Floor

Upon the petition of BENJAMIN B. WAGNER, United States Attorney for the Eastern 

District of California, including the verification of Revenue Officer Evan D. Moses, and the 

Exhibit attached thereto, it is hereby:

ORDERED that respondent Armando Rios and respondent Mario DiSalvo, President and 

Owner of D&R Marketing, Inc., appear before United States Magistrate Judge Gary S. Austin, 

in Courtroom 10 in the United States Courthouse, 2500 Tulare Street, Fresno, California, on

June 12, at 9:30 a.m., to show cause why the respondents should not be compelled to obey the 

Internal Revenue Service summonses issued on June 26 and June 27, 2013, to respondent 

Armando Rios and respondent Mario DiSalvo, President and Owner of D&R Marketing, Inc., 

respectively. 

Case 1:15-cv-00417-LJO-GSA Document 4 Filed 03/24/15 Page 1 of 3
ORDER TO SHOW CAUSE RE: TAX SUMMONS 2

ENFORCEMENT

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It is further ORDERED that:

1. The United States Magistrate Judge will preside, under 28 U.S.C. Section 

636(b)(1) and Local Rule 72-302(c)(9), at the hearing scheduled above. After hearing, the 

Magistrate Judge intends to submit proposed findings and recommendations under Local Rule 

304(a), with the original thereof filed by the Clerk and a copy provided to all parties.

2. Under Fed. R. Civ. P. 4(c)(1), the Court hereby appoints the investigating Internal 

Revenue Service employee, and all federal employees designated by that employee, to serve 

process in this case.

3. To afford each respondent an opportunity to respond to the petition and the 

petitioner an opportunity to reply, a copy of this order, the Verified Petition and its Exhibits, and 

the Points and Authorities, shall be served by delivering a copy to each respondent personally, 

or by leaving a copy at the respondents’ respective dwelling house or usual place of abode with 

a person of suitable age and discretion then residing therein, or by any other means of service 

permitted by Fed. R. Civ. P. 4(e), at least 30 days before the show cause hearing date including 

any continued date, unless such service cannot be made despite reasonable efforts.

4. Proof of any service done under paragraph 3, above, shall be filed with the Clerk 

as soon as practicable.

5. If the federal employee assigned to serve these documents is not reasonably able 

to serve the papers as provided in paragraph 3, petitioner may request a court order granting 

leave to serve by other means. See Fed. R. Civ. P. 81(a)(5). The request shall detail the efforts 

made to serve the respondent(s).

6. The file reflects a prima facie showing that the investigation is being 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. See United States v. Powell, 379 U.S. 48, 57-58

(1964). The burden of coming forward therefore has shifted to whoever might oppose 

enforcement.

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ORDER TO SHOW CAUSE RE: TAX SUMMONS 3

ENFORCEMENT

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7. If the respondents have any defense or opposition to the petition, such defense or 

opposition shall be made in writing and filed with the Clerk of Court and a copy served on the 

United States Attorney at least 10 days before the show cause hearing date including any 

continued date.

8. At the show cause hearing, the Magistrate Judge intends to consider the issues 

properly raised in opposition to enforcement. Only those issues brought into controversy by the 

responsive pleadings and supported by affidavit will be considered. Any uncontested allegation 

in the petition will be considered admitted. 

9. The respondents may notify the Court, in a writing filed with the Clerk and served 

on the United States Attorney at least 10 days before the date set for the show cause hearing, 

that the respondents have no objections to enforcement of the summons. The respondents’

appearance at the hearing will then be excused.

IT IS SO ORDERED.

Dated: March 23, 2015 /s/ Gary S. Austin 

 UNITED STATES MAGISTRATE JUDGE

Case 1:15-cv-00417-LJO-GSA Document 4 Filed 03/24/15 Page 3 of 3