Document ID: s3://data.kl3m.ai/documents/govinfo/USCOURTS/USCOURTS-caed-2_08-mc-00038/USCOURTS-caed-2_08-mc-00038-0/pdf.json

Parties Involved:
Charles Duff
Petitioner
David S. Snowden
Respondent
United States of America
Petitioner

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.

DAVID S. SNOWDEN, 

Respondent.

2:08-mc-00038-LKK-GGH

ORDER TO SHOW CAUSE RE: 

TAX SUMMONS ENFORCEMENT

Taxpayer: DAVID S. SNOWDEN 

Date: Thursday, May 15, 2008

Time: 10:00 a.m.

Ctrm: Honorable Gregory G. Hollows

(Crtrm. # 24, 8 Floor) 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, DAVID S. SNOWDEN 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 Thursday, May 15,

2008, 2008, at 10:00 a.m., to show cause why the respondent should not be compelled to

obey the Internal Revenue Service summonses issued on November 13, 2007.

It is further ORDERED that:

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

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 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 Fed. R. Civ. P. 4(c)(1), to serve process in this case.

3. A copy of this Order, the Verified Petition and its Exhibit, 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 order is unable to

serve them as provided in paragraph 3, despite making reasonable efforts to do so, other

means of service may be used. See Fed. R. Civ. P. 81(a)(5). Such means may include

verifying the respondent's place of abode or business by postal trace or otherwise, posting

the documents on the door of the respondents’ place of abode or business, and mailing an

additional copy by ordinary or certified mail. The federal employee shall make a

certificate detailing the efforts made within the 21-day period to serve the respondent as

provided in paragraph 3, and the other means of service used.

5. Proof of any service done pursuant to paragraph 3 or 4, above, shall be filed

with the Clerk as soon as practicable.

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,

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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 prior to 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 10 days prior to the date set for the show

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

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

DATED: 03/24/08

/s/ Gregory G. Hollows

UNITED STATES MAGISTRATE JUDGE

snowden.ord

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