Source: s3://data.kl3m.ai/documents/govinfo/USCOURTS/USCOURTS-casd-3_15-cv-02065/USCOURTS-casd-3_15-cv-02065-0/pdf.json

Nature of Suit Code: 870
Nature of Suit: Tax Suits
Cause of Action: 28:1345 U.S. Plaintiff

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UNITED STATES DISTRICT COURT

SOUTHERN DISTRICT OF CALIFORNIA

UNITED STATES OF AMERICA,

Petitioner,

v.

DARIO MOSCOSO, 

 

Respondent.

 

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Case No. 15-cv-02065-BTM-JLB

ORDER GRANTING PETITION 

TO ENFORCE INTERNAL 

REVENUE SUMMONS

The Government has petitioned the Court for an order enforcing the Internal 

Revenue Service (“IRS”) Summons issued to Dario Moscoso (“Respondent”). On 

November 12, 2015, the Court issued an order to show cause why the IRS 

summons should not be judicially enforced. On November 19, 2015, the IRS 

personally served a copy of the order to show cause, the Government’s petition to 

enforce and supporting declaration upon Respondent. Respondent did not file a 

written response to the order to show cause.

The hearing was held on the Government’s petition on December 4, 2015 at 

2:00 p.m. Assistant United States Attorney Leslie M. Gardner represented the 

Government. Respondent appeared in propria persona. For the reasons explained 

herein, the Government’s petition to enforce the summons is granted.

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BACKGROUND

On November 24, 2014, Peter Zarcharzuk, a Revenue Officer employed by 

the IRS, issued an IRS summons to Respondent. [Declaration of Revenue Officer 

Peter Zarcharzuk in Support of Petition (“Zarcharzuk Decl.”), ¶ 3.] The IRS is 

conducting an investigation to determine Respondent’s tax liabilities. The 

summons relates to the assessment of Respondent’s tax liabilities for the 1999, 

2002, 2005, and 2006 tax years. [Id. at ¶ 2.] On November 25, 2014, Revenue 

Officer Zarcharzuk served a copy of the summons on Respondent by leaving an 

attested copy of the summons affixed to the front door at Respondent’s last and 

usual place of abode. [Id. at ¶ 4.] 

The summons ordered Respondent to appear before the IRS on December 8, 

2014 at 9:00 a.m. [Id. at ¶ 5.] On December 8, 2014, Respondent did not appear 

before the IRS as directed and did not provide any of the summonsed information. 

[Id.] The Office of Division Counsel of the IRS subsequently sent a letter to 

Respondent directing him to appear before the IRS on January 27, 2015. [Id. ¶ 6.] 

Respondent again failed to appear or provide any of the summonsed information or 

payment. [Id. at ¶ 7.]

On September 16, 2015, the Government petitioned the Court to enforce the 

summons. On November 12, 2015, 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 summons. Respondent did not file a written response to the order to show 

cause. Immediately prior to the Court’s hearing, Respondent provided Revenue 

Officer Zacharzuk with a signed copy of IRS Form 433-A, but has yet to provide 

any supporting documentation or to provide the summonsed testimony. On 

December 4, 2015, the Court held a hearing on the order to show cause.

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 

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material” in connection with “ascertaining 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 its ‘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 Powell requirements have been met.” Id. at 120. 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 

Government’s petition and Revenue Officer Zacharzuk’s supporting declaration 

satisfy all four elements of the Powell standard. First, the IRS is conducting an 

investigation with respect to the collectability of Respondent’s tax liabilities for the 

tax years 1999, 2002, 2005, and 2006. [Zacharzuk Decl., ¶ 2.] Such an 

investigation is expressly authorized by 26 U.S.C. § 7602(a). The Internal 

Revenue Code explicitly allows the issuance of a summons 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). Thus, the summons was 

issued for a legitimate purpose. Second, Revenue Officer Zacharzuk has declared 

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in his affidavit that the information requested by the summons may be relevant to 

the IRS determination of Respondent’s tax liability. [Id. at ¶ 10.] Third, the IRS 

does not already possess the testimony, papers, records, and other data sought by 

the summons issued to Respondent. [Id. ¶ 8.] Finally, the IRS has followed and 

exhausted all required administrative steps, but Respondent has not complied with 

the summons. [Id. at ¶ 9.] Thus, the Government has made prima facie showing 

that it is entitled to judicial enforcement of the summons.

CONCLUSION

For the reasons set forth herein, the Government’s petition to enforce the 

IRS summons is GRANTED. Respondent, Dario Moscoso, is directed to appear 

before IRS Revenue Officer Peter Zacharzuk or a designee, on January 13, 2016, at 

10:00 a.m., at the offices of the Internal Revenue Service located at 333 W.

Broadway, Floor 9, San Diego, California, and to produce the documents and give 

testimony as directed in the summons. The Government 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 Government, 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 11, 2015

_____________________________________

Hon. BARRY TED MOSKOWITZ

Chief Judge

United States District Court

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