Document ID: s3://data.kl3m.ai/documents/govinfo/USCOURTS/USCOURTS-caed-1_24-cv-01157/USCOURTS-caed-1_24-cv-01157-0/pdf.json

Parties Involved:
Robert J. Coyle
Respondent
United States of America
Petitioner
Valley Protein, LLC
Respondent

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UNITED STATES DISTRICT COURT

EASTERN DISTRICT OF CALIFORNIA

UNITED STATES OF AMERICA,

 Petitioner,

 v.

ROBERT J. COYLE; VALLEY PROTEIN, 

LLC, 

 Respondents. 

Case No.: 1:24-cv-01157-KES-SAB

ORDER REQUIRING RESPONDENT ROBERT J. 

COYLE TO SHOW CAUSE RE TAX SUMMONS 

ENFORCEMENT

DATE: DECEMBER 11, 2024

TIME: 10:00 AM

CTRM: 9, 6TH FLOOR

JUDGE: STANLEY A. BOONE

On September 30, 2024, the United States filed a petition to enforce an Internal Revenue Service 

(“IRS”) Summons pursuant to 26 U.S.C. § 7602, including a supporting declaration from Revenue 

Service Officer Lori L. Minjarez. (ECF. No. 1.) Upon review of the petition, the Court ORDERS that: 

1. Respondent Robert J. Coyle shall appear before United States Magistrate Judge Stanley 

A. Boone in the Robert E. Coyle United States Courthouse, 2500 Tulare Street, Fresno, California, on 

Wednesday, December 11, 2024, at 10:00 a.m., in Courtroom 9 to show cause why Respondents

should not be compelled to obey the IRS summons issued on February 24, 2023.

2. The Court will preside pursuant to 28 U.S.C. § 636(b) and Local Rule 302(c)(9).

3. To afford Respondents an opportunity to respond to this order, a copy of this order, the 

Petition, the Declaration, and Exhibit A to the Declaration shall be served by delivering a copy to

Respondent Coyle personally, or by leaving a copy at Mr. Coyle’s dwelling house or usual place of 

abode with some person of suitable age and discretion residing therein, or by any other means of service 

permitted by Fed. R. Civ. P. 4(e), at least thirty (30) days before the show cause hearing date, unless 

such service cannot be made despite reasonable efforts.

Case 1:24-cv-01157-KES-SAB Document 6 Filed 10/10/24 Page 1 of 2
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4. Proof of service pursuant to paragraph 4 shall be filed with the Clerk of the Court on or 

before November 13, 2024.

5. The Petition and Declaration reflect a prima facie showing that the subject IRS

investigation and summons are conducted and issued for a legitimate purpose, that the associated inquiry 

is relevant to that purpose, that the information sought is not already within the IRS’ possession, and that 

the administrative steps required by the Internal Revenue Code have been followed. See United States v. 

Powell, 379 U.S. 48, 57-58 (1964). 

6. The burden has therefore shifted to whomever might oppose enforcement of the 

summons. If Respondents have any defense or opposition to the Petition, such defense or opposition 

shall be filed and served at least fourteen (14) days before the show cause hearing date. See L.R.

230(c).

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 in the Petition may 

be deemed admitted.

8. If Respondents have no objection to enforcement of the summons, they may file and 

serve a statement of non-opposition to the Petition at least ten (10) days prior to the show cause hearing 

date, including any continued date. Respondent Coyle’s appearance at the hearing will then be excused.

IT IS SO ORDERED.

Dated: October 9, 2024 

UNITED STATES MAGISTRATE JUDGE

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