Source: s3://data.kl3m.ai/documents/govinfo/USCOURTS/USCOURTS-caed-2_19-cv-02406/USCOURTS-caed-2_19-cv-02406-1/pdf.json

Nature of Suit Code: 870
Nature of Suit: Tax Suits
Cause of Action: 26:6502 IRS:Enforcement of tax liens

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UNITED STATES DISTRICT COURT

EASTERN DISTRICT OF CALIFORNIA

United States of America, 

Plaintiff.

v.

Robert E. O’Neal,

Defendant.

Case No. 2:19-cv-02406-TLN-CKD 

ORDER TO SHOW CAUSE

You, Robert E. O’Neal, are hereby notified that the United States has petitioned this 

Court for an Order allowing the Internal Revenue Service to LEVY upon the real property 

located at 313 Peach Place, Winters, California 95694 (“Subject Property”) in order to sell your 

interest to satisfy part or all of your unpaid income tax liabilities for the taxable years 2007, 2008 

and 2011 in the amounts of $80,850.00, $51,232.35 and $3,007.65, as of November 8, 2019

respectively plus interest and penalties according to law.

This Court has examined the Petition of the United States and accompanying Declaration, 

and it is hereby ORDERED that you have 25 days from the date of this Order to file with the 

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Case 2:19-cv-02406-TLN-CKD Document 6 Filed 01/16/20 Page 1 of 3
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Clerk of the Court a written OBJECTION TO PETITION. Any written OBJECTION TO 

PETITION should demonstrate either that: 

A. Your liability has been satisfied; OR

B. You have other assets from which the unpaid tax liabilities can be satisfied; 

OR

C. Applicable laws and administrative procedures relevant to the levy were not 

followed by the Internal Revenue Service.

It is FURTHER ORDERED that if you file a written OBJECTION TO PETITION

with the Clerk of Court, then the Court will hold a hearing, at which you must appear, on March 

11, 2020, at 10:00 a.m., at the United States Courthouse 501 I Street, Room 4-200 Sacramento, 

CA 95814, in the courtroom of the undersigned, to consider your objections.

It is FURTHER ORDERED that, in addition to filing your OBJECTION TO 

PETITION with the Clerk of the Court, you must also mail a copy of your OBJECTION TO 

PETITION to the attorney for the United States, James Petrila, P.O. Box 683, Washington, D.C. 

20044, on or before the filing date.

If you do not file an OBJECTION TO PETITION within 25 days of the date of this 

order, or if you file an OBJECTION TO PETITION but fail to appear before the Court as 

instructed, the Court will enter an ORDER APPROVING AN INTERNAL REVENUE 

SERVICE LEVY ON THE REAL PROPERTY LOCATED AT 313 Peach Place, Winters, 

California 95694.

It is FURTHER ORDERED that a copy of this NOTICE AND ORDER TO SHOW 

CAUSE, together with the Petition and Declaration, shall be served upon Robert E. O’Neal 

within 10 days of the date of this Order, by the United States Marshal or any deputy U.S. 

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Case 2:19-cv-02406-TLN-CKD Document 6 Filed 01/16/20 Page 2 of 3
Notice and Order to Show Cause 3

Marshal, or any Revenue Officer of the Internal Revenue Service, by delivering a copy in hand 

to Robert E. O’Neal or by leaving a copy at Robert E. O’Neal’s dwelling or usual place of abode 

with a person of suitable age and discretion residing therein, or by some other manner of service 

described in Rule 4(e)(1) of the Federal Rules of Civil Procedure.

Dated: January 15, 2020

15 ONeal2406.osc

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_____________________________________

CAROLYN K. DELANEY

UNITED STATES MAGISTRATE JUDGE

Case 2:19-cv-02406-TLN-CKD Document 6 Filed 01/16/20 Page 3 of 3