Document ID: s3://data.kl3m.ai/documents/govinfo/USCOURTS/USCOURTS-cand-3_13-cv-05780/USCOURTS-cand-3_13-cv-05780-1/pdf.json

Parties Involved:
Grass Roots Nonprofit Collective, Inc
Respondent
United States of America
Petitioner

Document Text:

[PROPOSED] AMENDED ORDER TO SHOW CAUSE 

CV 13-5780 SC 

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UNITED STATES DISTRICT COURT 

NORTHERN DISTRICT OF CALIFORNIA 

SAN FRANCISCO DIVISION 

UNITED STATES OF AMERICA, 

Petitioner, 

v.

GRASS ROOTS NONPROFIT COLLECTIVE, 

INC.,

Respondent.

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Case No. CV 13-5780 SC 

[PROPOSED] AMENDED ORDER TO SHOW 

CAUSE RE ENFORCEMENT OF 

INTERNAL REVENUE SERVICE SUMMONS 

Upon consideration of the United States= Petition to Enforce Internal Revenue Summons and the 

Declaration 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 (1964) for enforcement of the Internal Revenue Service 

summons at issue.

Accordingly, IT IS HEREBY ORDERED that Respondent GRASS ROOTS NONPROFIT 

COLLECTIVE, INC. appear before the undersigned United States District Judge, on the 21st day of

February, 2014, at 10 a.m., in Courtroom No. 1, 17th Floor, United States District Court, 450 Golden 

Gate Avenue, San Francisco, California, and then and there show cause, if any, why Respondent should 

not be compelled to appear and provide documents and testimony as required by the summons. 

It is further ORDERED that: 

Case 3:13-cv-05780-SC Document 7 Filed 01/02/14 Page 1 of 2
[PROPOSED] AMENDED ORDER TO SHOW CAUSE 

CV 13-5780 SC 

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

and supporting papers, shall be served upon Respondent in accordance with Rule 4 of the Federal Rules 

of Civil Procedure at least thirty-five days before the date set for the show-cause hearing;

2. Since the Petition to Enforce Internal Revenue Summons and supporting papers make 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 (1964), the burden has shifted to Respondent to oppose 

enforcement of the summons; 

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 14 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. 

ORDERED this________ day of_____________, 201 , at________________, California. 

 ___________________________________ 

 UNITED STATES DISTRICT JUDGE 

 

2nd January 4 San Francisco

Case 3:13-cv-05780-SC Document 7 Filed 01/02/14 Page 2 of 2