Document ID: s3://data.kl3m.ai/documents/govinfo/USCOURTS/USCOURTS-caed-2_10-mc-00064/USCOURTS-caed-2_10-mc-00064-0/pdf.json

Parties Involved:
David W. Black
Respondent
Chung Ngo
Petitioner
United States of America
Petitioner

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ORDER TO SHOW CAUSE RE: TAX SUMMONS ENFORCEMENT Page 1

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, California 95814-2322

Telephone: (916) 554-2760

Attorneys for Petitioners

IN THE UNITED STATES DISTRICT COURT FOR THE

EASTERN DISTRICT OF CALIFORNIA

UNITED STATES OF AMERICA,

CHUNG NGO, Revenue Agent, Internal

Revenue Service,

Petitioners,

v.

DAVID W. BLACK,

Respondent.

2:10-mc-00064-GEB-KJN

ORDER TO SHOW CAUSE RE: 

TAX SUMMONS ENFORCEMENT

Taxpayer: DAVID W. BLACK 

Date: Thursday, August 12, 2010

Time: 10:00 a.m.

Ctrm: #25 (8th Floor, Honorable

Kendall J. Newman)

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

the Eastern District of California, including the verification of Revenue Agent CHUNG

NGO, and the Exhibits attached thereto, it is hereby:

ORDERED that the Respondent, DAVID W. BLACK, appear before

United States Magistrate Judge Kendall J. Newman, in that Magistrate Judge's courtroom

in the United States Courthouse, 501 I Street, Sacramento, California, on Thursday,

August 12, 2010, at 10:00 a.m., to show cause why the respondent should not be

compelled to obey the Internal Revenue Service summons issued on April 15, 2010.

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 302(c)(9), at the hearing scheduled above. After

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ORDER TO SHOW CAUSE RE: TAX SUMMONS ENFORCEMENT Page 2

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, the Verified Petition and the attached Exhibits, and

the Points and Authorities filed by petitioners with the court, 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, 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. If the federal employee assigned to serve these documents is unable to

serve them as provided in paragraph 3, despite making reasonable efforts to do so, the

documents may be served by any other means of service permitted by Fed. R. Civ. P. 4(e)

or petitioners 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.

5. Proof of any service done pursuant to paragraph 3 or 4, above, shall be

filed with the Clerk of this Court at least 14 days prior to the date set for the show cause

hearing.

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

conducted pursuant to legitimate purposes, that the inquiry may be relevant to those

purposes, 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. See Stewart v. United

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ORDER TO SHOW CAUSE RE: TAX SUMMONS ENFORCEMENT Page 3

States, 511 F.3d 1251, 1255 (9th Cir. 2008) (stating that “[o]nce a prima facie case is

made a ‘heavy’ burden is placed on the taxpayer to show an ‘abuse of process' or ‘the lack

of institutional good faith’”) (citing Fortney v. United States, 59 F.3d 117, 210 (9th

Cir.1995). 

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 14 days prior to 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 14 days prior to 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.

DATED: June 18, 2010

_____________________________________

KENDALL J. NEWMAN

UNITED STATES MAGISTRATE JUDGE

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