Document ID: s3://data.kl3m.ai/documents/govinfo/USCOURTS/USCOURTS-caed-2_10-mc-00081/USCOURTS-caed-2_10-mc-00081-0/pdf.json

Parties Involved:
Leslie Fouche-Munoz
Petitioner
United States of America
Petitioner
Younes Usufy
Respondent

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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

Attorneys for Petitioners

IN THE UNITED STATES DISTRICT COURT FOR THE

EASTERN DISTRICT OF CALIFORNIA

UNITED STATES OF AMERICA,

LESLIE FOUCHE MUNOZ, Revenue

Officer, Internal Revenue Service,

Petitioners,

v.

YOUNES USUFY,

Respondent.

Case No. 2:10-mc-00081-JAM-KJN

ORDER TO SHOW CAUSE RE:

TAX SUMMONS ENFORCEMENT

Taxpayer: YOUNES USUFY

Date: Thursday, October 21, 2010

Time: 10:00 a.m.

Ctrm: #25 (8 Floor, Honorable th

Kendall J. Newman)

 /

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

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

verification of Revenue Officer LESLIE FOUCHE-MUNOZ, it is hereby:

ORDERED that the Respondent, YOUNES USUFY, appear before United

States Magistrate Judge Kendall J. Newman, in that Magistrate Judge's courtroom in the

United States Courthouse, 501 I Street, Sacramento, California, on Thursday, October 28,

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 April 21, 2010.

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

Case 2:10-mc-00081-JAM-KJN Document 3 Filed 08/23/10 Page 1 of 3
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ORDER TO SHOW CAUSE RE: TAX SUMMONS ENFORCEMENT Page 2

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 Federal Rule of Civil Procedure 4(c)(1), to serve process in this case.

3. A copy of this order, the Verified Petition and its Exhibits, 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 Federal Rule of

Civil Procedure 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 at least 14 days prior to the date set for the show cause hearing.

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

shifted to whoever might oppose enforcement. See Stewart v. United States, 511 F.3d

1251, 1255 (9th Cir. 2008) (stating that “[o]nce a prima facie case is made a ‘heavy’

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ORDER TO SHOW CAUSE RE: TAX SUMMONS ENFORCEMENT Page 3

burden is placed on the taxpayer to show an ‘abuse of process’ or ‘the lack of institutional

good faith’”) (citing Fortney v. United States, 59 F.3d 117, 120 (9th Cir. 1995). 

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 fourteen days before 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 fourteen days before 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: August 23, 2010

_____________________________________

KENDALL J. NEWMAN

UNITED STATES MAGISTRATE JUDGE

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