Document ID: s3://data.kl3m.ai/documents/govinfo/USCOURTS/USCOURTS-caed-1_12-cv-02094/USCOURTS-caed-1_12-cv-02094-0/pdf.json

Parties Involved:
Daniel Carranza
Respondent
Arica Lynn Carranza
Respondent
United States of America
Petitioner

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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

Facsimile: (916) 554-2900

email: yoshinori.himel@usdoj.gov

Attorneys for Petitioner United States of America

IN THE UNITED STATES DISTRICT COURT FOR THE

EASTERN DISTRICT OF CALIFORNIA

UNITED STATES OF AMERICA,

Petitioner,

v.

DANIEL CARRANZA and ARICA

LYNN CARRANZA,

Respondents.

1:12-cv-02094-AWI-SMS

ORDER TO SHOW CAUSE RE:

TAX SUMMONS ENFORCEMENT

Taxpayers:

DANIEL CARRANZA and ARICA

LYNN CARRANZA

Date: March 13, 2013

Time: 10:00 a.m.

Courtroom: 1, 8 Floor

th

Honorable Sandra M. Snyder

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

Eastern District of California, including the verification of Revenue Officer AMANDA

WALLACE, and the Exhibit attached thereto, it is hereby:

ORDERED that the Respondents, DANIEL CARRANZA and ARICA LYNN

CARRANZA, appear before United States Magistrate Judge Sandra M. Snyder, in that

Magistrate Judge's courtroom in the United States Courthouse, 2500 Tulare Street,

Fresno, California, on March 13, 2013, at 10:00 a.m., to show cause why the respondents

should not be compelled to obey the Internal Revenue Service summonses issued on

March 19, 2012.

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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 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

Internal Revenue Service employee, and all federal employees designated by that

employee, to serve process in this case.

3. To afford the respondents an opportunity to respond to the petition and the

petitioner an opportunity to reply, 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

respondents personally, or by leaving a copy at the respondents’ 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), 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. 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 federal

employee assigned to serve the documents shall make a certificate detailing the efforts

made within the 21-day period to serve the respondents as provided in paragraph 3.

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.

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

to whoever might oppose enforcement.

7. If the respondents have 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 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 respondents 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 respondents have no objection to enforcement of the summonses.

The respondents appearance at the hearing will then be excused.

DATED: 1/7/2013 /s/ SANDRA M. SNYDER

SANDRA M. SNYDER

UNITED STATES MAGISTRATE JUDGE

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