Document ID: s3://data.kl3m.ai/documents/govinfo/USCOURTS/USCOURTS-caed-2_15-cv-00676/USCOURTS-caed-2_15-cv-00676-0/pdf.json

Parties Involved:
M & M Musa Enterprises, LLC
Respondent
United States of America
Petitioner

Document Text:

ORDER TO SHOW CAUSE 1 

RE: TAX SUMMONS ENFORCEMENT 

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BENJAMIN B. WAGNER 

United States Attorney 

BOBBIE J. MONTOYA 

Assistant United States Attorney 

Eastern District of California 

501 I Street, Suite 10-100 

Sacramento, CA 95814-2322 

Telephone: (916) 554-2775 

Facsimile: (916) 554-2900 

email: bobbie.montoya@usdoj.gov 

Attorneys for Petitioner United States of America 

IN THE UNITED STATES DISTRICT COURT 

EASTERN DISTRICT OF CALIFORNIA 

UNITED STATES OF AMERICA, 

Petitioner, 

v. 

SULTAN HAMEED, AS MEMBER OF 

M & M MUSA ENTERPRISES, LLC., 

Respondent. 

2:15-CV-00676-KJM-AC 

ORDER TO SHOW CAUSE 

RE: TAX SUMMONS ENFORCEMENT 

Taxpayer: M & M MUSA ENTERPRISES, LLC.

Date: Wednesday, July 22, 2015 

Time: 10:00 a.m. 

Crtm: 26- 8th Floor

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

District of California, including the verification of Revenue Officer DIANA DINO, and the 

Exhibit attached thereto, it is hereby:

ORDERED that the Respondent, SULTAN HAMEED, AS MEMBER OF M & M 

MUSA ENTERPRISES, LLC., appear before United States Magistrate Judge Allison Claire, in 

that Magistrate Judge's courtroom in the United States Courthouse, 501 I Street, Sacramento, 

California, on July 22, 2015 at 10:00 a.m., to show cause why the respondent should not be 

compelled to obey the IRS summons issued on December 12, 2014. 

Case 2:15-cv-00676-KJM-AC Document 9 Filed 05/13/15 Page 1 of 3
ORDER TO SHOW CAUSE 2 

RE: TAX SUMMONS ENFORCEMENT 

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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 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 IRS 

employee, and all federal employees designated by that employee, to serve process in this case. 

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

petitioner an opportunity to reply, a copy of this order, the Petition and its Exhibit, and the 

Points and Authorities, shall be served by delivering a copy to the respondent personally, or by 

leaving a copy at the respondent’s 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), at least 30 days before the show cause hearing date including any continued 

date, 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 request shall detail the efforts 

made to serve the respondent. 

 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. Powell, 379 U.S. 48, 57-58 

(1964). The burden of coming forward therefore has shifted to whoever might oppose 

enforcement. 

Case 2:15-cv-00676-KJM-AC Document 9 Filed 05/13/15 Page 2 of 3
ORDER TO SHOW CAUSE 3 

RE: TAX SUMMONS ENFORCEMENT 

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 7. If the respondent has 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 show cause hearing date including any continued 

date. 

 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 respondent 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 respondent has no objections to enforcement of the summons. The respondent’s 

appearance at the hearing will then be excused. 

DATED: May 12, 2015 __________________________________________ 

 HONORABLE ALLISON CLAIRE 

 UNITED STATES MAGISTRATE JUDGE 

Case 2:15-cv-00676-KJM-AC Document 9 Filed 05/13/15 Page 3 of 3