Document ID: s3://data.kl3m.ai/documents/govinfo/USCOURTS/USCOURTS-cand-3_16-cv-00969/USCOURTS-cand-3_16-cv-00969-0/pdf.json

Parties Involved:
Lawrence Y. Lui
Respondent
United States of America
Petitioner

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UNITED STATES DISTRICT COURT

NORTHERN DISTRICT OF CALIFORNIA

SAN FRANCISCO DIVISION

UNITED STATES OF AMERICA,

Petitioner, 

v. 

LAWRENCE Y. LUI, 

Respondent. 

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Case No. 16-cv-0969

[Proposed] 

ORDER TO SHOW CAUSE WHY

INTERNAL REVENUE SERVICE SUMMONS

SHOULD NOT BE ENFORCED 

Upon consideration of the United States= Petition to Enforce Internal Revenue Summonses and 

the Declaration in support thereof, the Court finds that the United States has established a prima facie 

case under United States v. Powell, 379 U.S. 48 (1964) for enforcement of the Internal Revenue Service 

summons at issue. 

 Accordingly, IT IS HEREBY ORDERED that Respondent LAWRENCE Y. LUI appear before 

the undersigned United States District Judge, on the 7th day of June, 2016, at

2:00 p.m., in Courtroom No. 9, 19th Floor, United States District Court, 450 Golden Gate Avenue, San 

Francisco, California, and then and there show cause, if any, why Respondent should not be compelled 

to appear and provide documents and testimony as required by the summons. 

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Case 3:16-cv-00969-JST Document 6 Filed 03/15/16 Page 1 of 2
US v. LAWRENCE Y. LUI

NO. CV 2 

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It is further ORDERED that:

1. A copy of this Order, together with the Petition to Enforce Internal Revenue Service Summons 

and supporting papers, shall be served upon Respondent in accordance with Rule 4 of the Federal Rules 

of Civil Procedure at least thirty-five days before the date set for the show-cause hearing; 

2. Since the Petition to Enforce Internal Revenue Summons and supporting papers make a prima 

facie showing that the IRS investigation is being 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 Internal Revenue Code have been followed, 

see United States v. Powell, 379 U.S. 48 (1964), the burden has shifted to Respondent to oppose 

enforcement of the summons; 

3. If Respondent has any defense to present or opposition to the Petition, such defense or opposition 

shall be made in writing, filed with the Clerk and served on counsel for the United States, at least 21 

days prior to the date set for the show-cause hearing. The United States may file a reply memorandum 

to any opposition at least 14 days prior to the date set for the show-cause hearing.

4. At the show-cause hearing, the Court will consider all issues raised by Respondent. Only those 

issues brought into controversy by the responsive pleadings and supported by an affidavit or declaration 

will be considered. Any uncontested allegation in the Petition will be considered admitted. 

ORDERED this 15th day of March, 2016, in San Francisco, California. 

 ___________________________________ 

 UNITED STATES DISTRICT JUDGE 

Case 3:16-cv-00969-JST Document 6 Filed 03/15/16 Page 2 of 2