Document ID: s3://data.kl3m.ai/documents/govinfo/USCOURTS/USCOURTS-caed-1_06-cv-01018/USCOURTS-caed-1_06-cv-01018-0/pdf.json

Parties Involved:
Fred Chynoweth
Petitioner
George Serban
Respondent
Rita Serban
Respondent
United States of America
Petitioner

Document Text:

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28 Order to Show Cause

Re: Enforcement of IRS Summons

IN THE UNITED STATES DISTRICT COURT FOR THE

EASTERN DISTRICT OF CALIFORNIA

UNITED STATES OF AMERICA, )

)

Petitioner, )

)

v. )

)

GEORGE SERBAN AND RITA SERBAN, )

Respondents. )

)

1:06cv01018 OWW DLB

ORDER TO SHOW CAUSE RE:

 ENFORCEMENT OF 

 INTERNAL REVENUE SUMMONS 

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

Chynoweth, including the exhibits attached thereto, it is hereby

ORDERED that Respondents George Serban and Rita Serban (“respondents”), appear

before United States Magistrate Judge Dennis L. Beck, Courtroom 9, United States District

Courthouse, 2500 Tulare Street, Fresno, California, on October 6, 2006, at 9:00 a.m., to show

cause why respondents should not be compelled to obey the Internal Revenue Service summons

issued to respondents on January 26, 2006.

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///

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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 Fred Chynoweth, shall be served in accordance with Rule 4 of the Federal Rules of Civil

Procedure upon the respondents 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. The United States may file a reply within 5 days from the date of service of

respondents’ opposition.

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

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28 Order to Show Cause

Re: Enforcement of IRS Summons -3-

responsive pleadings and supported by affidavit will be considered. Any uncontested allegation

in the Petition will be considered admitted.

8. The respondents 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 respondents have no objection to enforcement of the summons. The respondents’ appearance

at the hearing will then be excused.

9. The respondents are hereby notified that failure to comply with this Order may subject

respondents to sanctions for contempt of court.

IT IS SO ORDERED. 

Dated: August 28, 2006 /s/ Dennis L. Beck 

3b142a UNITED STATES MAGISTRATE JUDGE

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