Document ID: s3://data.kl3m.ai/documents/govinfo/USCOURTS/USCOURTS-cand-3_16-cv-06859/USCOURTS-cand-3_16-cv-06859-0/pdf.json

Parties Involved:
James Hallmark
Respondent
Hallmark Dental Lab, Inc.
Respondent
United States of America
Petitioner

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United States District Court

Northern District of California

UNITED STATES DISTRICT COURT

NORTHERN DISTRICT OF CALIFORNIA

UNITED STATES OF AMERICA,

Plaintiff,

v.

JAMES HALLMARK, et al.,

Defendants.

Case No.16-cv-06859-JSC 

ORDER TO SHOW CAUSE RE: 

ENFORCEMENT OF INTERNAL 

REVENUE SERVICE SUMMONS

Petitioner, the United States of America, filed this action on November 29, 2016 seeking to 

compel Respondent James Hallmark, President of Hallmark Dental Lab, Inc. to respond to Internal 

Revenue Service (“IRS”) summonses served on Mr. Hallmark on September 8, 2016. (Dkt. Nos. 

1, 1-1.) Mr. Hallmark failed to appear at the September 23, 2016 meeting as the summons 

required. (Id.) By letter of October 11, 2016, the IRS told Mr. Hallmark that he could comply 

with the summons and avoid legal proceedings by appearing for a meeting on November 15, 2016. 

(Dkt. No. 1-2.) Mr. Hallmark failed to appear at the November 15, 2016 meeting. Having 

reviewed and considered Petitioner’s application, the Court orders Mr. Hallmark to appear and 

show cause on January 19, 2017, at 9:00 a.m., in Courtroom F, 15th Floor, United States District 

Court, 450 Golden Gate Avenue, San Francisco, California, as to why he should not be compelled 

to appear and provide documents and testimony as the IRS summons requires. Mr. Hallmark may 

file a response to this Order on or before January 5, 2017, supported by appropriate affidavit(s) or 

declaration(s) in conformance with 28 U.S.C. § 1746. Petitioner’s reply, if any, shall be filed on 

or before January 12, 2017.

Petitioner shall serve Mr. Hallmark with a copy of the petition seeking to enforce the 

summons and a copy of this Order in accordance with Rule 4 of the Federal Rules of Civil 

Case 3:16-cv-06859-JSC Document 5 Filed 12/05/16 Page 1 of 2
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United States District Court

Northern District of California

Procedure on or before December 15, 2016.

To contest the IRS summons, Mr. Hallmark must appear and show cause on January 

19, 2016 in accordance with this Order.

IT IS SO ORDERED.

Dated: December 5, 2016

JACQUELINE SCOTT CORLEY

United States Magistrate Judge

Case 3:16-cv-06859-JSC Document 5 Filed 12/05/16 Page 2 of 2