Document ID: s3://data.kl3m.ai/documents/govinfo/USCOURTS/USCOURTS-caed-1_06-cv-00964/USCOURTS-caed-1_06-cv-00964-0/pdf.json

Parties Involved:
Julie Medina
Respondent
United States of America
Petitioner

Document Text:

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28 Order to Show Cause

Re: Enforcement of IRS Summons

MCGREGOR W. SCOTT

United States Attorney

JEREMY N. HENDON

Trial Attorney, Tax Division

U.S. Department of Justice

P.O. Box 683

Ben Franklin Station

Washington, D.C. 20044-0683

Telephone: (202) 353-2466

Facsimile: (202) 307-0054

E-mail: Jeremy.Hendon@usdoj.gov

Attorneys for the United States of America

IN THE UNITED STATES DISTRICT COURT FOR THE

EASTERN DISTRICT OF CALIFORNIA

UNITED STATES OF AMERICA, )

)

Petitioner, )

)

v. )

)

JULIE MEDINA, )

Respondent. )

)

1:06cv00964 AWI DLB

ORDER TO SHOW CAUSE RE:

 ENFORCEMENT OF 

 INTERNAL REVENUE SUMMONS 

Upon the Petition of the United States and the Declaration of Revenue Agent Edwin

Whittinghill, including the exhibits attached thereto, it is hereby

ORDERED that Respondent Julie Medina, appear before United States Magistrate Judge

Dennis L. Beck, Courtroom 9, United States District Courthouse, 2500 Tulare Street, Fresno,

California, on September 15, 2006, at 9:00 a.m., to show cause why the respondent should not be

compelled to obey the Internal Revenue Service summons issued to her on July 18, 2006.

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Case 1:06-cv-00964-LJO-DLB Document 2 Filed 08/14/06 Page 1 of 3
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28 Order to Show Cause

Re: Enforcement of IRS Summons -2-

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 under Local Rule 72-

304(a), with the original filed by the Clerk and a copy provided to all parties.

2. A copy of this Order, together with the Petition and the Declaration of Revenue

Agent Edwin Whittinghill, shall be served in accordance with Rule 4 of the Federal Rules of Civil

Procedure upon the respondent within 21 days of the date that this Order is served upon counsel

for the United States or as soon thereafter as possible. 

3. The petitioning IRS revenue agent’s group manager, and all federal employees

designated by that group manager, hereby are appointed under Fed. R. Civ. P. 4(c)(2) to serve

process in this proceeding.

4. Proof of any service done pursuant to paragraph 2, above, shall be filed with the

Clerk as soon as practicable.

5. The file reflects a prima facie showing that the investigation is 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 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 there is any defense or opposition to the Petition, such defense or opposition

shall be made in writing, supported by affidavit, and filed with the Clerk and a copy served on

counsel for the United States in Washington, D.C. at least 10 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

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28 Order to Show Cause

Re: Enforcement of IRS Summons -3-

in the Petition will be considered admitted.

8. The respondent may notify the Court, in a writing filed with the Clerk and served

on counsel for the United States at least 10 days prior to the date set for the show cause hearing,

that respondent has no objection to enforcement of the summons. The respondent’s appearance at

the hearing will then be excused.

9. The respondent is hereby notified that her failure to comply with this Order may

subject her to sanctions for contempt of court.

IT IS SO ORDERED. 

Dated: August 9, 2006 /s/ Dennis L. Beck 

3b142a UNITED STATES MAGISTRATE JUDGE

Case 1:06-cv-00964-LJO-DLB Document 2 Filed 08/14/06 Page 3 of 3