Document ID: s3://data.kl3m.ai/documents/govinfo/USCOURTS/USCOURTS-caed-1_16-cv-01663/USCOURTS-caed-1_16-cv-01663-2/pdf.json

Parties Involved:
James W Ingram
Respondent
United States of America
Petitioner

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UNITED STATES DISTRICT COURT

EASTERN DISTRICT OF CALIFORNIA

UNITED STATES OF AMERICA,

Petitioner,

v.

JAMES W INGRAM,

Respondent.

Case No. 1:16-cv-01663-AWI-SAB

ORDER VACATING FEBRUARY 22, 2017 

HEARING

(ECF No. 4)

Petitioner United States of America filed a petition to enforce an Internal Revenue 

Service (“IRS”) summons on November 2, 2016. (ECF No. 1.) On November 7, 2016, an order 

issued requiring Respondent James W. Ingram to show cause why the IRS summons should not 

be enforced. (ECF No. 4.) On January 6, 2017, Petitioner filed a motion to permit alternate 

service which was denied on January 10, 2017. (ECF Nos. 8, 10.) On January 12, 2017, a 

certificate of service was filed. (ECF No. 11.)

The November 7, 2016 order to show cause required Respondent to file and serve his 

defense or opposition to the petition to enforce the summons at least ten days prior to the 

hearing. (ECF No. 4 at 2.) The hearing is to be held in less than ten days and Respondent has 

not filed a response or otherwise responded to the November 7, 2016 order. 

The Local Rules of the Eastern District of California provide that “No party will be 

entitled to be heard in opposition to a motion at oral arguments if opposition to the motion has not 

Case 1:16-cv-01663-AWI-SAB Document 12 Filed 02/16/17 Page 1 of 2
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been timely filed by that party.” L.R. 230(c). Therefore, the previously scheduled hearing set on 

February 22, 2017 shall be vacated. 

Accordingly, the hearing set for February 22, 2017, at 10:00 a.m. in Courtroom 9 is 

HEREBY VACATED. The parties will not be required to appear at that time.

IT IS SO ORDERED.

Dated: February 15, 2017 

UNITED STATES MAGISTRATE JUDGE

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