Document ID: s3://data.kl3m.ai/documents/govinfo/USCOURTS/USCOURTS-caed-2_10-mc-00019/USCOURTS-caed-2_10-mc-00019-0/pdf.json

Parties Involved:
Clifford Brown
Petitioner
Stanley J. Jenkins
Respondent
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

IN THE UNITED STATES DISTRICT COURT FOR THE

EASTERN DISTRICT OF CALIFORNIA

UNITED STATES OF AMERICA, and

CLIFFORD BROWN, Revenue Officer,

Internal Revenue Service,

Petitioners,

v.

STANLEY J. JENKINS,

Respondent.

2:10-mc-00019-LKK-KJM

ORDER TO SHOW CAUSE RE: 

TAX SUMMONS ENFORCEMENT

Taxpayer: STANLEY J. JENKINS

Date: Wednesday, April 7, 2010

Time: 10:00 a.m.

Ctrm: #26 (8th Floor, Honorable

Kimberly J. Mueller)

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

Eastern District of California, including the verification of Revenue Officer CLIFFORD

BROWN, and the Exhibit attached thereto, it is hereby:

ORDERED that the Respondent, STANLEY J. JENKINS, appear before United

States Magistrate Judge Kimberly J. Mueller, in that Magistrate Judge's courtroom in the

United States Courthouse, 501 I Street, Sacramento, California, on Wednesday, April 7,

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 May 29, 2009.

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Case 2:10-mc-00019-LKK -KJM Document 3 Filed 02/18/10 Page 1 of 3
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ORDER TO SHOW CAUSE RE: TAX SUMMONS ENFORCEMENT Page 2

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, the Verified Petition and its Exhibit, 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, 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 as soon as practicable.

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. United States v. Powell,

Case 2:10-mc-00019-LKK -KJM Document 3 Filed 02/18/10 Page 2 of 3
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ORDER TO SHOW CAUSE RE: TAX SUMMONS ENFORCEMENT Page 3

379 U.S. 48, 57-58 (1964). The burden of coming forward therefore has shifted to

whoever might oppose enforcement.

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 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 7 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: February 18, 2010.

Case 2:10-mc-00019-LKK -KJM Document 3 Filed 02/18/10 Page 3 of 3