Source: s3://data.kl3m.ai/documents/govinfo/USCOURTS/USCOURTS-azd-2_08-cv-01016/USCOURTS-azd-2_08-cv-01016-12/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

IN THE UNITED STATES DISTRICT COURT

FOR THE DISTRICT OF ARIZONA

United States of America, 

Petitioner, 

vs.

David H. Griggs, 

Respondent.

__________________________________

David H. Griggs,

Petitioner,

vs.

United States of America; Internal

Revenue Service; and Jennifer Pardue,

Revenue Officer, IRS,

Respondents.

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No. CV-08-1016–PHX-DGC

No. MC-08-0103-PHX-DGC

ORDER

On November 25, 2009, the Court issued an order requiring David Griggs to comply

with the Order Enforcing Summons (Dkt. #10) by January 15, 2010. Dkt. #81. The Court

explicitly advised Griggs of his obligation: Griggs “must make all reasonable efforts to

secure the documents called for in the Order Enforcing Summons, including obtaining the

documents from banks and credit card companies.” Id. at 4. The Court warned Griggs that

if he failed to comply with the Court’s orders by the January 15, 2010 deadline, he may be

held in civil contempt. Id. at 4-5.

Case 2:08-cv-01016-DGC Document 101 Filed 03/26/10 Page 1 of 3
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The Government has requested the entry of an order to show cause why Griggs should

not be held in contempt for failing to comply with the Court’s November 25 order. Dkt. #92.

The Government states that Griggs failed to appear at his IRS examination scheduled for

January 15, 2010 (Dkt. #92-1 at 2), and, as of March 23, 2010, has failed to produce a single

responsive document (Dkt. #100 at 2-3).

Griggs contends that, “strictly speaking,” he has fully complied with the IRS

summons in that he possesses no documents relevant to the tax years at issue. Dkt. #98 at

1. Griggs asserts that “the question remains as to the compulsory production of documents

that [he] does not have, but might be obtained from third party record keepers.” Id. He

claims to be making “every reasonable effort” to comply with this part of the Court’s order.

Id. at 2.

Griggs will be required to appear before the Court and show cause why he should not

be held in civil contempt for failing to comply with the Court’s order of November 25, 2010

(Dkt. #81). The order to show cause hearing will be held on April 16, 2010 at 2:00 p.m.

Griggs notes in his response that he has not had the benefit of counsel in this matter

and cannot afford an attorney. Dkt. #98 at 2. An indigent litigant generally is entitled to

appointed counsel in a contempt proceeding. See United States v. Sun Kung Kang, 468 F.2d

1368, 1369 (9th Cir. 1972). Griggs, however, has declined to file a financial affidavit

publicly and not under seal. See Dkt. #40. He therefore has failed to establish a right to

appointed counsel. See United States v. Ellsworth, 547 F.2d 1096, 1099 (9th Cir. 1976) (“the

burden of proof of financial status is on the defendant who seeks free appointed counsel”).

IT IS ORDERED:

1. The Government’s request for entry of order to show cause (Dkt. #92) is

granted.

2. A hearing is set for April 16, 2010 at 2:00 p.m. David Griggs shall appear at

the hearing and show cause why he should not be held in civil contempt for

failing to comply with the Court’s order of November 25, 2010 (Dkt. #81). A

copy of the November 25 order is attached to this order as Exhibit A.

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3. If Griggs fails to appear at the April 16 hearing, the Court will issue a bench

warrant for his arrest. 

DATED this 25th day of March, 2010.

Case 2:08-cv-01016-DGC Document 101 Filed 03/26/10 Page 3 of 3