Document ID: s3://data.kl3m.ai/documents/govinfo/USCOURTS/USCOURTS-cand-4_05-cv-03792/USCOURTS-cand-4_05-cv-03792-0/pdf.json

Parties Involved:
Christopher Cohan
Respondent
John C. Cohan
Respondent
United States of America
Petitioner

Document Text:

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28 SHOW-CAUSE ORDER RE 

ENFORCEMENT OF IRS SUMMONS - 1 -

IN THE UNITED STATES DISTRICT COURT FOR THE

NORTHERN DISTRICT OF CALIFORNIA

SAN FRANCISCO DIVISION

UNITED STATES OF AMERICA, )

) No.C-05-3792-SC

Petitioner, )

)

v. ) ORDER TO SHOW CAUSE RE

) ENFORCEMENT OF IRS

JOHN C. COHAN, aka Christopher ) SUMMONSES

Cohan, )

)

Respondent. ) )

Upon consideration of the United States' Petition to Enforce Internal Revenue Service

Summonses, Memorandum in support thereof, and Declaration of Revenue Agent Michele Peirano in

support thereof, the Court finds that the United States has established a prima facie case under United

States v. Powell, 379 U.S. 48, 58 (1964) for enforcement of the Internal Revenue Service summonses at

issue. Accordingly, IT IS HEREBY ORDERED that respondent, John C. Cohan, also known as

Christopher Cohan, appear before the undersigned United States District Judge, in Courtroom No. 1,

450 Golden Gate Avenue, San Francisco, California 94102, on December 2, 2005 (approximately 60

days after the entry of this Order), at 10:00 a.m., to show cause why he should not be compelled to

obey the four Internal Revenue Service summonses served upon him.

/// 

Case 4:05-cv-03792-PJH Document 5 Filed 09/23/05 Page 1 of 3
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28 SHOW-CAUSE ORDER RE 

ENFORCEMENT OF IRS SUMMONS - 2 -

It is further ORDERED that:

1. A copy of this Order, together with the Petition to Enforce Internal Revenue Service

Summonses and the Declaration of Michele Peirano, shall be served in accordance with Fed. R. Civ. P.

4 upon respondent within 14 days of the date that this Order is entered or as soon thereafter as possible.

2. Since the file in this case reflects a prima facie showing that the IRS investigation is being

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 Internal Revenue Code have been followed, see United States v. Powell, 379 U.S. 48, 57-58 (1964),

the burden of coming forward has shifted to respondent to oppose enforcement of the summonses.

3. If respondent has any defense to present or opposition to the petition, such defense or

opposition shall be made in writing, filed with the Clerk and served on counsel for the United States, at

least 21 days prior to the date set for the show-cause hearing. The United States may file a reply

memorandum to any opposition at least 5 court days prior to the date set for the show-cause hearing.

4. At the show-cause hearing, the Court will consider all issues raised by respondent. Only

those issues brought into controversy by the responsive pleadings and supported by an affidavit or

declaration will be considered. Any uncontested allegation in the petition will be considered admitted.

5. Respondent may notify the Court, in a writing filed with the Clerk and served on counsel

for the United States at least 21 days prior to the date set for the show-cause hearing, that respondent has

no objection to enforcement of the summonses. Respondent’s appearance at the hearing will then be

excused.

DATED: September 23, 2005

____________________________

Judge of the District Court

Case 4:05-cv-03792-PJH Document 5 Filed 09/23/05 Page 2 of 3
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28 SHOW-CAUSE ORDER RE 

ENFORCEMENT OF IRS SUMMONS - 3 -

Presented by:

 

W. CARL HANKLA

Trial Attorney, Tax Division

U.S. Department of Justice

P.O. Box 683, Ben Franklin Station

Washington, D.C. 20044

Telephone:(202) 307-6448

Fax: (202) 307-0054

E-mail: w.carl.hankla@usdoj.gov

Case 4:05-cv-03792-PJH Document 5 Filed 09/23/05 Page 3 of 3