Source: s3://data.kl3m.ai/documents/govinfo/USCOURTS/USCOURTS-caed-1_05-cv-01125/USCOURTS-caed-1_05-cv-01125-1/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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McGREGOR W. SCOTT

United States Attorney

BRIAN W. ENOS

Assistant United States Attorney

Federal Building, Room 3654

1130 “O” Street

Fresno, California 93721

Telephone: (559) 498-7272

Facsimile: (559) 498-7432

Attorneys for the United States of America

UNITED STATES DISTRICT COURT

EASTERN DISTRICT OF CALIFORNIA

UNITED STATES OF AMERICA, )

)

Petitioner, )

)

v. )

)

MARGARET SQUIRES, )

)

)

Respondent. )

 )

Case No: 1: 05 CV 1125 AWI DLB

ORDER TO SHOW CAUSE

Upon the petition by McGREGOR W. SCOTT, United States

Attorney for the Eastern District of California, and the

declaration of Revenue Agent Fred Chynoweth, with its exhibits,

it is hereby

ORDERED that the Respondent, MARGARET SQUIRES, appear before

United States Magistrate Judge Dennis L. Beck, Courtroom 5 in the

United States Courthouse, 1130 O Street, Fresno, California, on

October 21, 2005, at 10:00 a.m., to show cause why the respondent

should not be compelled to obey the Internal Revenue Service

Summons issued on March 9, 2005.

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

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hearing scheduled above. After the hearing, the United States

Magistrate Judge intends to submit proposed findings and

recommendations under Local Rule 72-304(a), with the original

filed by the Clerk and a copy provided to all parties.

2. The petitioning Revenue Agent’s group manager, and all

federal employees designated by that group manager, hereby are

appointed under Fed. R. Civ. P. 4(c)(2) to serve process in this

proceeding.

3. A copy of this Order, together with the Petition and

its exhibits, shall be personally served upon the respondent

within 21 days of the date this Order is served upon the United

States Attorney.

4. Proof of any service done pursuant to paragraph 3,

above, shall be filed with the Clerk as soon as practicable.

5. The file reflects a prima facie showing that the

investigation is conducted for a legitimate purpose, that the

inquiry may be relevant to that purpose, that the information

sought is not already within the Commissioner’s possession, and

that the administrative steps required by the Code have been

followed. United States v. Powell, 379 U.S. 48, 57-58 (1964). 

The burden of coming forward therefore has shifted to whoever

might oppose enforcement. 

6. If there is any defense or opposition to the petition,

such defense or opposition shall be made in writing, supported by

affidavit, and filed with the Clerk and a copy served on the

United States Attorney at least 10 days prior to the date set for

the show cause hearing.

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7. 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.

8. A respondent may notify the Court, in a writing filed

with the Clerk and served on the United States Attorney at least

10 days prior to the date set for the show cause hearing, that

that respondent has no objection to enforcement of the summons. 

That respondent’s appearance at the hearing will then be excused.

9. The respondent is hereby notified that any respondent’s

failure to comply with this Order may subject that respondent to

sanctions for contempt of Court.

IT IS SO ORDERED. 

Dated: September 20, 2005 /s/ Dennis L. Beck 

3b142a UNITED STATES MAGISTRATE JUDGE

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