Document ID: s3://data.kl3m.ai/documents/govinfo/USCOURTS/USCOURTS-caed-2_06-mc-00006/USCOURTS-caed-2_06-mc-00006-0/pdf.json

Parties Involved:
Rebecca Ayotte
Petitioner
Cindy L. Barnes
Respondent
United States of America
Petitioner

Document Text:

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McGREGOR W. SCOTT

United States Attorney

YOSHINORI H. T. HIMEL #66194

Assistant United States Attorney

Eastern District of California

501 I Street, Suite 10-100

Sacramento, California 95814-2322

Telephone: (916) 554-2760

IN THE UNITED STATES DISTRICT COURT FOR THE

EASTERN DISTRICT OF CALIFORNIA

UNITED STATES OF AMERICA, and

REBECCA AYOTTE, Revenue Officer,

Internal Revenue Service,

Petitioners,

v.

CINDY L. BARNES

Respondent.

2:06-mc-00006-DFL-GGH

ORDER TO SHOW CAUSE RE: TAX

SUMMONS ENFORCEMENT

Taxpayer: CINDY L. BARNES 

Date: Thursday, April 13, 2006

Time: 10 a.m.

Ctrm: 24 (8 Floor, GGH) th

Upon the petition of McGREGOR W. SCOTT, United States Attorney for the Eastern

District of California, and the Exhibit attached thereto, including the verification of Revenue

Officer REBECCA AYOTTE, it is hereby:

ORDERED that the Respondent, CINDY L. BARNES, appear before United States

Magistrate Judge Gregory G. Hollows, in that Magistrate Judge's courtroom in the United States

Courthouse, 501 I Street, Sacramento, California, on Thursday, April 13, 2006, at 10:00 a.m., to

show cause why the respondent should not be compelled to obey the Internal Revenue Service

summons issued on September 2, 2005.

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Case 2:06-mc-00006-DFL-GGH Document 5 Filed 02/01/06 Page 1 of 3
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It is further ORDERED that:

1. The United States Magistrate Judge will preside, under to 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. The Court hereby appoints the group manager of the petitioning Internal Revenue

Service employee, and all federal employees designated by that group manager, under Fed. R.

Civ. P. 4(c)(1), to serve process in this case.

3. A copy of this order, together with the Verified Petition and its Exhibit, 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 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. 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 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 prior to the date set for the show cause hearing.

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. 

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8. The 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

the respondent has no objections to enforcement of the summonses. The respondent's appearance

at the hearing will then be excused.

9. The Clerk shall forward a copy of this Order to the United States Attorney.

DATED: 1/31/06

/s/ Gregory G. Hollows

 

UNITED STATES MAGISTRATE JUDGE

barnes.osc

Case 2:06-mc-00006-DFL-GGH Document 5 Filed 02/01/06 Page 3 of 3