Document ID: s3://data.kl3m.ai/documents/govinfo/USCOURTS/USCOURTS-cand-3_10-cv-01277/USCOURTS-cand-3_10-cv-01277-2/pdf.json

Parties Involved:
Richard Ivaldi
Respondent
Chung Ngo
Petitioner
United States of America
Petitioner

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IN THE UNITED STATES DISTRICT COURT FOR THE

NORTHERN DISTRICT OF CALIFORNIA

SAN FRANCISCO DIVISION

UNITED STATES OF AMERICA and )

CHUNG NGO, Revenue Agent, ) No. C-10-1277-MHP

)

Petitioners, ) 

) 

v. )

) [Proposed] 

RICHARD IVALDI, ) ORDER TO SHOW CAUSE

)

Respondent. ) ) 

THIS MATTER came before the Court on June 28, 2010, for a status hearing to

determine whether Respondent Richard Ivaldi had complied with this Court’s Order Enforcing

Summons, dated May 20, 2010, which ordered the Respondent to appear, testify and produce

documents to Internal Revenue Service Revenue Agent Chung Ngo on June 7, 2010, in response

to an administrative Internal Revenue Service Summons served upon the Respondent on January

25, 2010. Petitioner Ngo appeared at the hearing. Respondent Richard Ivaldi did not appear at

the June 28, 2010 hearing. 

The Court having read and considered the papers and files in this case, and having heard

and considered any arguments and evidence presented by the parties at the hearing, and for good

cause shown,

THE COURT HEREBY FINDS that pursuant to the May 20, 2010 Order Enforcing

Summons, the Respondent, Richard Ivaldi, was ordered to appear before Revenue Agent Chung

Ngo on June 7, 2010, to provide testimony and documents responsive to an administrative

Internal Revenue Service Summons served upon the Respondent on January 25, 2010. The

Respondent did not appear before Agent Ngo on June 7, 2010, as ordered, and failed to provide

any oral testimony or produce any documents or records in response to the underlying summons,

Case 3:10-cv-01277-EMC Document 10 Filed 07/01/10 Page 1 of 2
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 and such failures continue to date. The Petitioners have established by clear and convincing

evidence that the Respondent has failed to fully comply with the Court’s May 10, 2010, Order

Enforcing Summons, fulfilling their burden to make a prima facie showing of contempt. United

States v. Rylander, 714 F.2d 996, 1001 (9th Cir. 1983). 

THE COURT HEREBY FINDS that though the Respondent was provided with an

opportunity to establish why he was unable to presently comply with the Court’s Order, the

Respondent failed to provide any evidence of his present inability to comply. He has, therefore,

failed to meet his burden of proof.

Accordingly,

IT IS HEREBY ORDERED that the Respondent, Richard Ivaldi, appear before this

Court on August 2, 2010, at 3:00 p.m., to show cause, if any, why Respondent Richard Ivaldi

should not be held in contempt of this Court for his failure to comply with this Court’s Order

Enforcing Summons. 

IT IS FURTHER ORDERED that the Respondent, Richard Ivaldi, appear before this

Court on August 2, 2010, at 3:00 p.m., and provide any oral testimony and to produce

documents and records in response to the underlying summons. 

IT IS FURTHER HEREBY ORDERED that if the Respondent, Richard Ivaldi, fails to

fully comply with the Court’s May 10, 2010 Order Enforcing Summons by failing to either

appear before an agent of the Internal Revenue Service, provide full and complete oral

testimony, or produce all records responsive to the underlying administrative IRS summons to

this Court on or before August 2, 2010, he shall immediately thereafter be arrested by the United

States Marshals pursuant to this Court’s bench warrant, and imprisoned until he fully complies

with the Court’s May 10, 2010 Order Enforcing Summons. 

ORDERED this day of , 2010.

 

HONORABLE MARILYN H. PATEL

United States District Judge

[Proposed] Order to Show

Cause, US et al. v. Ivaldi,

Case No. 10-1277-MHP 2

1st July

U

NITED STATES DISTRICT COURT

NORTHERN 

OF CALIFORNIA

IT IS SO ORDERED

Judge Marilyn H. Patel

Case 3:10-cv-01277-EMC Document 10 Filed 07/01/10 Page 2 of 2