Source: s3://data.kl3m.ai/documents/govinfo/USCOURTS/USCOURTS-caed-1_16-cv-01699/USCOURTS-caed-1_16-cv-01699-0/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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IN THE UNITED STATES DISTRICT COURT

EASTERN DISTRICT OF CALIFORNIA

UNITED STATES OF AMERICA,

Petitioner,

v.

JULIAN C. CHAPA,

Respondent.

1:16-cv-01699-DAD-SKO

ORDER TO SHOW CAUSE RE: TAX 

SUMMONS ENFORCEMENT

Taxpayer:

JULIAN C. CHAPA

Date: February 22, 2017 

Time: 9:30 a.m.

Ctrm: 7, 6th Floor

Upon the petition of PHILLIP A. TALBERT, Acting United States Attorney for the 

Eastern District of California, including the verification of Revenue Officer LISA R. 

CUMIFORD and the Exhibit attached to the petition, it is hereby:

ORDERED that Respondent, JULIAN C. CHAPA, appear before United States 

Magistrate Judge Sheila K. Oberto, in that Magistrate Judge's courtroom in the United States 

Courthouse, 2500 Tulare Street, Fresno, California, on February 22, 2017, at 9:30 a.m., to show 

cause why Respondent should not be compelled to obey the Internal Revenue Service summons 

issued on February 8, 2016.

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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. Pursuant to 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 Respondent an opportunity to respond to the petition and the petitioner 

an opportunity to reply, a copy of this order, the Petition and its Exhibit, and the Points and 

Authorities, shall be served by delivering a copy to Respondent personally, or by leaving a copy 

at Respondent’s dwelling house or usual place of abode with some 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 Respondent by the person having personal knowledge regarding the attempted 

service.

6. The file reflects a prima facie showing that the investigation will be conducted 

pursuant to a legitimate purpose, that the inquiry may be relevant to that purpose, that the 

information sought is not already within the Internal Revenue Service’s possession, and that the 

administrative steps required by the Internal Revenue Code have been followed. See United 

States v. Powell, 379 U.S. 48, 57-58

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ORDER TO SHOW CAUSE RE: TAX SUMMONS 3

ENFORCEMENT

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

enforcement.

7. If Respondent has any defense or opposition to the petition, such defense or 

opposition shall be made in writing and filed with the Clerk 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. Respondent 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 

Respondent has no objections to enforcement of the summons. Respondent’s appearance at the 

hearing will then be excused.

IT IS SO ORDERED.

Dated: November 21, 2016 /s/ Sheila K. Oberto .

UNITED STATES MAGISTRATE JUDGE

Case 1:16-cv-01699-DAD-SKO Document 4 Filed 11/21/16 Page 3 of 3