Document ID: s3://data.kl3m.ai/documents/govinfo/USCOURTS/USCOURTS-caed-1_14-cv-01263/USCOURTS-caed-1_14-cv-01263-1/pdf.json

Parties Involved:
Eldo M. Klingenberg, Jr.
Respondent
United States of America
Petitioner

Document Text:

ORDER TO SHOW CAUSE RE: TAX SUMMONS 1

ENFORCEMENT

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BENJAMIN B. WAGNER

United States Attorney

YOSHINORI H. T. HIMEL #66194

Assistant United States Attorney

Eastern District of California

501 I Street, Suite 10-100

Sacramento, CA 95814-2322

Telephone: (916) 554-2760

Facsimile: (916) 554-2900

email: yoshinori.himel@usdoj.gov

Attorneys for Petitioner United States of America

IN THE UNITED STATES DISTRICT COURT

EASTERN DISTRICT OF CALIFORNIA

UNITED STATES OF AMERICA,

Petitioner,

v.

ELDO M. KLINGENBERG, JR.

Respondent.

1:14-cv-01263-LJO-BAM

ORDER TO SHOW CAUSE RE: TAX 

SUMMONS ENFORCEMENT

Taxpayer:

ELDO M. KLINGENBERG, JR.

Date: October 10, 2014

Time: 9:00 a.m.

Ctrm: 8, 6th Floor

Upon the petition of BENJAMIN B. WAGNER, United States Attorney for the Eastern 

District of California, including the verification of Revenue Officer BRIAN R. BEEDIE, and the 

Exhibits attached thereto, it is hereby:

ORDERED that the Respondent, ELDO M. KLINGENBERG, JR., appear before United 

States Magistrate Judge Barbara A. McAuliffe, in that Magistrate Judge's courtroom in the 

United States Courthouse, 2500 Tulare Street, Fresno, California, on October 10, 2014, at 9:00

a.m., to show cause why the respondent should not be compelled to obey the first Internal 

Revenue Service summons issued on August 28, 2012.

It is further ORDERED that:

/ / /

Case 1:14-cv-01263-LJO-BAM Document 5 Filed 09/05/14 Page 1 of 3
ORDER TO SHOW CAUSE RE: TAX SUMMONS 2

ENFORCEMENT

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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. Under 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 the respondent an opportunity to respond to the petition and the 

petitioner an opportunity to reply, a copy of this order, the Verified Petition and its Exhibits, and 

the Points and Authorities, shall be served by delivering a copy to the respondent personally, or 

by leaving a copy at the 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), within 21 days of the date this order is served upon the United States 

Attorney, 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 federal employee assigned to 

serve the documents shall make a certificate detailing the efforts made within the 21-day period 

to serve the respondent as provided in paragraph 3.

6. The file reflects a prima facie showing that the investigation is conducted pursuant 

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

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

enforcement.

/ / /

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ORDER TO SHOW CAUSE RE: TAX SUMMONS 3

ENFORCEMENT

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7. If the 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 date set for the show cause hearing.

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. The 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 the respondent has no objections to enforcement of the summons. The respondent’s 

appearance at the hearing will then be excused.

IT IS SO ORDERED.

Dated: September 5, 2014 /s/ Barbara A. McAuliffe _

UNITED STATES MAGISTRATE JUDGE

Case 1:14-cv-01263-LJO-BAM Document 5 Filed 09/05/14 Page 3 of 3