Source: s3://data.kl3m.ai/documents/govinfo/USCOURTS/USCOURTS-azd-3_12-mc-08002/USCOURTS-azd-3_12-mc-08002-1/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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IN THE UNITED STATES DISTRICT COURT

FOR THE DISTRICT OF ARIZONA

United States of America, 

Petitioner, 

vs.

Gary S. Christensen, 

Respondent. 

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No. MC-12-8002-PCT-FJM

ORDER

On December 11, 2012, Respondent was held in contempt of court for refusing to

comply with our order enforcing an IRS summons. He is now incarcerated. On December

14, 2012, the government filed a status report (Doc. 30) regarding respondent’s effort to

purge the finding of contempt. The government reports that respondent now states that he

is unable to produce many of the documents required by summons. Respondent filed a

response to the status report (Doc. 31) arguing that his sworn declaration that he has no

additional documents should be sufficient to purge the contempt order. We disagree.

Respondent has the burden of demonstrating a present inability to produce the

requested documents. United States v. Rylander, 460 U.S. 752, 757 (1983); United States

v. Bright, 596 F.3d 683, 695 (9th Cir. 2010). He must introduce credible evidence that he

has made “all reasonable efforts to comply.” United States v. Hayes, 722 F.2d 723, 725

(11th Cir. 1984). For example, did the documents ever exist? In so, where are they now?

Case 3:12-mc-08002-FJM Document 32 Filed 12/18/12 Page 1 of 2
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Have they been destroyed? If so, when and by whom? And so forth. In the absence of

corroborating evidence, we need not credit respondent’s declaration that documents named

in the summons do not exist. Bright, 596 F.3d at 695 (citing Maggio v. Zeitz, 333 U.S. 56,

75-76 (1948)). 

IT IS ORDERED that the government will file a reply no later than Thursday,

December 20, 2012. IT IS FURTHER ORDERED that Respondent shall file a surresponse addressing his present inability to comply no later than Thursday, December 20,

2012. Finally, IT IS ORDERED that the parties will appear for a hearing on purgation of

the contempt order on Friday, December 21, 2012, at 9:30 a.m. Respondent should come

prepared to either produce the requested documents or produce credible evidence establishing

his present inability to comply. Counsel for the United States should come prepared to cross

examine the respondent. 

 DATED this 18th day of December, 2012.

Case 3:12-mc-08002-FJM Document 32 Filed 12/18/12 Page 2 of 2