Document ID: s3://data.kl3m.ai/documents/govinfo/USCOURTS/USCOURTS-caed-2_07-mc-00066/USCOURTS-caed-2_07-mc-00066-0/pdf.json

Parties Involved:
Charles Duff
Petitioner
United States of America
Petitioner
Iva L. Whitmire
Respondent

Document Text:

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1

McGREGOR W. SCOTT

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

CHARLES DUFF, Revenue Officer,

Internal Revenue Service,

Petitioners,

v.

IVA L. WHITMIRE 

Respondent.

2:07-mc-00066-LEW-DAD

ORDER TO SHOW CAUSE RE: 

TAX SUMMONS ENFORCEMENT

Taxpayer: CAPITOL WASTE 

Date: Friday, September 7, 2007

Time: 10:00 a.m.

Ctrm: Hon. Dale A. Drozd

(8 Floor, Ctrm. #27) th

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

Eastern District of California, and the Exhibit attached thereto, including the verification

of Revenue Officer CHARLES DUFF, it is hereby:

ORDERED that the Respondent, IVA L. WHITMIRE appear before United States

Magistrate Judge Dale A. Drozd, in that Magistrate Judge's courtroom in the United

States Courthouse, 501 I Street, Sacramento, California, on Friday, September 7, 2007, at

10:00 a.m., to show cause why the respondent should not be compelled to obey the

Internal Revenue Service summonses issued on April 6, 2007.

It is further ORDERED that:

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Case 2:07-mc-00066-DAD Document 3 Filed 07/30/07 Page 1 of 3
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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 file findings and recommendations pursuant to Local Rule

304(a).

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, together with the Verified Petition and its Exhibit, shall 

be personally served upon the respondent within 14 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

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.

6. 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 7 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. 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

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cause hearing, that the respondent has no objections to enforcement of the summonses. 

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

DATED: July 27, 2007.

Ddad1/orders.civil/duff0066.ord

Case 2:07-mc-00066-DAD Document 3 Filed 07/30/07 Page 3 of 3