Document ID: s3://data.kl3m.ai/documents/govinfo/USCOURTS/USCOURTS-caed-2_05-mc-00420/USCOURTS-caed-2_05-mc-00420-0/pdf.json

Parties Involved:
Lesley Berger
Respondent
United States of America
Petitioner
Cheryl Vivian
Petitioner

Document Text:

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McGREGOR W. SCOTT

United States Attorney

YOSHINORI H. T. HIMEL #66194

Assistant U. S. Attorney

501 I Street, Suite 10-100

Sacramento, California 95814

Telephone: (916) 554-2760

Attorneys for Petitioners

IN THE UNITED STATES DISTRICT COURT FOR THE

EASTERN DISTRICT OF CALIFORNIA

UNITED STATES OF AMERICA, and ) 2:05-mc-420-LKK-GGH

CHERYL VIVIAN, Revenue Officer, )

Internal Revenue Service, )

)

) ORDER TO SHOW CAUSE RE:

Petitioner, ) TAX SUMMONS ENFORCEMENT

)

v. ) Taxpayer: MOUNTAIN HOUSE

) CONSULTING, INC. 

)

LESLEY BERGER, ) Date: August 4, 2005

) Time: 10:00 a.m.

Respondent. ) Ctrm: 24 (8th Fl., GGH)

_________________________________)

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

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

CHERYL VIVIAN, and the Exhibit attached thereto, it is hereby:

ORDERED that the respondent, LESLEY BERGER, 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 August 4, 2005, at 10:00 

a.m., to show cause why the respondent should not be compelled to obey the Internal

Revenue Service summons issued on December 6, 2004.

It is further ORDERED that:

1. The United States Magistrate Judge will preside, under 28 U.S.C. Section 

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636(b)(1) and Local Rule 72-302(c)(9), at the hearing scheduled above. After the

hearing, the Magistrate Judge intends to submit proposed findings and recommendations

under Local Rule 72-304(a), with the original filed by the Clerk and a copy provided to

all parties.

2. The petitioning Revenue Officer’s group manager, and all federal employees

designated by that group manager, hereby are appointed under Fed. R. Civ. P. 4 (c)(2), to

serve process in this case.

3. A copy of this Order, together with the 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 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 Code have been followed, United States v. Powell, 379 U.S. 48, 57-

58 (1964). The burden of coming forward has shifted to whoever might oppose

enforcement.

6. If there is any defense or opposition to the petition, such defense or opposition

shall be made in writing, supported by affidavit, 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.

8. A 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 

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hearing, that the respondent has no objection to enforcement of the summons. The

respondent's appearance at the hearing will then be excused.

9. The respondent is hereby notified that any respondent’s failure to comply with

this Order may subject that respondent to sanctions for contempt of court.

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

It is SO ORDERED.

DATED: 6/22/05

/s/ Gregory G. Hollows

 

UNITED STATES MAGISTRATE JUDGE

berger420.ord06

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