Document ID: s3://data.kl3m.ai/documents/govinfo/USCOURTS/USCOURTS-caed-2_06-mc-00105/USCOURTS-caed-2_06-mc-00105-0/pdf.json

Parties Involved:
Dean Gordon Potter
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

HENRY C. DARMSTADTER

Trial Attorney, Tax Division

U.S. Department of Justice

P.O. Box 683

Ben Franklin Station

Washington, D.C. 20044-0683

Telephone: (202) 307-6481

Fax: (202) 307-0054

henry.c.darmstadter@usdoj.gov

Attorneys for United States of America

IN THE UNITED STATES DISTRICT COURT FOR THE

EASTERN DISTRICT OF CALIFORNIA

UNITED STATES OF AMERICA, )

)

Petitioner, )

)

v. )

)

 )

DEAN GORDON POTTER, )

)

 Respondent. )

)

)

)

)

Civil No. 06-mc-00105 GEB DAD 

ORDER TO SHOW CAUSE RE: TAX

SUMMONS ENFORCEMENT

Taxpayer: Dean Gordon Potter

Date: Friday, December 8, 2006

Time: 10 a.m.

Ctrm: #27 (8 Floor, Judge Dale A. 

th

Drozd) 

Upon the petition of United States of America with supporting declarations, exhibits and

memorandum attached thereto, it is hereby:

ORDERED that the respondent, Dean Gordon Potter, appear before United States

Magistrate Judge Dale A. Drozd, in the Magistrate Judge’s Courtroom in the United States

Courthouse, 501 I Street, Sacramento, California, on Friday, December 8, 2006, at 10 a.m., to

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

summons issued on May 26, 2005.

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It is further ORDERED that:

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. A copy of this Order, together with the petition and supporting declarations, exhibits

and memorandum shall be personally served upon the respondent within 21 days of the date this

Order is served upon the United States Attorney.

3. Proof of any service done pursuant to paragraph 2, above, shall be filed with the Clerk

as soon as practicable.

4. 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.

5. 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.

6. At the show cause hearing, the Magistrate Judge intends to consider the issues properly

raised in opposition to enforcement as well as any other matters the court deems appropriate

regarding the desired enforcement of the tax summons.

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7. 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 summons. The respondent’s appearance at the

hearing will then be excused.

8. The Clerk shall forward a copy of this Order to the Department of Justice, Tax Division

and United States Attorney.

DATED: October 30, 2006.

Ddad1/orders.civil/potter0105.ord

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