Document ID: s3://data.kl3m.ai/documents/govinfo/USCOURTS/USCOURTS-caed-1_16-cv-01692/USCOURTS-caed-1_16-cv-01692-0/pdf.json

Parties Involved:
Manuel Carrazco Rea
Respondent
United States of America
Petitioner

Document Text:

ORDER TO SHOW CAUSE 1

RE: TAX SUMMONS ENFORCEMENT

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PHILLIP A. TALBERT

Acting United States Attorney

BOBBIE J. MONTOYA

Assistant United States Attorney

Eastern District of California

501 I Street, Suite 10-100

Sacramento, CA 95814-2322

Telephone: (916) 554-2775

Facsimile: (916) 554-2900

Email: Bobbie.Montoya@usdoj.gov

Attorneys for Petitioner United States of America

IN THE UNITED STATES DISTRICT COURT

EASTERN DISTRICT OF CALIFORNIA

UNITED STATES OF AMERICA,

Petitioner,

v.

MANUEL CARRAZCO REA,

Respondent.

1:16-CV-01692-AWI-MJS

ORDER TO SHOW CAUSE 

RE: TAX SUMMONS ENFORCEMENT

tTaxpayer: MANUEL CARRAZCO REA

Date: Friday, February 24, 2017

Time: 9:30 a.m.

Crtm: 6, 7

th Floor

Judge: Honorable Michael J. Seng

Upon the petition of PHILLIP A. TALBERT, Acting United States Attorney for the Eastern 

District of California, including the verification of Revenue Officer LORENA RAMOS, and the Exhibit 

attached thereto, it is hereby:

ORDERED that the Respondent, MANUEL CARRAZCO REA, appear before United States 

Magistrate Judge Michael J. Seng, in that Magistrate Judge's courtroom in the United States Courthouse, 

2500 Tulare St., Fresno, California, on Friday, February 24, 2017, to show cause why the respondent 

should not be compelled to obey the IRS summons issued on December 1, 2015.

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 302(c)(9), at the hearing scheduled above. After hearing, the Magistrate Judge intends to 

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ORDER TO SHOW CAUSE 2

RE: TAX SUMMONS ENFORCEMENT

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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. Under Fed. R. Civ. P. 4(c)(1), the Court hereby appoints the investigating IRS employee, 

and all federal employees designated by that employee, to serve process in this case.

3. To afford the respondent an opportunity to respond to the petition and the petitioner an 

opportunity to reply, a copy of this order, the 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, or by any other means of service permitted by Fed. R. Civ. P. 4(e), at least 30 days 

before the show cause hearing date including any continued date, unless such service cannot be made 

despite reasonable efforts.

4. Proof of any service done under paragraph 3, above, shall be filed with the Clerk as soon 

as practicable.

5. If the federal employee assigned to serve these documents is not reasonably able to serve 

the papers as provided in paragraph 3, petitioner may request a court order granting leave to serve by 

other means. See Fed. R. Civ. P. 81(a)(5). The request shall detail the efforts made to serve the 

respondent.

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. See United States v. Powell, 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 before the show cause hearing date including any continued date.

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 

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ORDER TO SHOW CAUSE 3

RE: TAX SUMMONS ENFORCEMENT

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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 10 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 in case number 1:16-cv-01692-AWI-MJS.

IT IS SO ORDERED.

Dated: November 14, 2016 /s/Michael J. Seng 

UNITED STATES MAGISTRATE JUDGE

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