Document ID: s3://data.kl3m.ai/documents/govinfo/USCOURTS/USCOURTS-cand-3_15-cv-00092/USCOURTS-cand-3_15-cv-00092-0/pdf.json

Parties Involved:
Sanmina Corporation and Subsidiaries
Respondent
United States of America
Petitioner

Document Text:

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DAVID A. HUBBERT 

Deputy Assistant Attorney General 

AMY MATCHISON (CA State Bar No. 217022) 

Trial Attorney, Tax Division 

United States Department of Justice 

P.O. Box 683, Ben Franklin Station 

Washington, D.C. 20044 

Telephone: (202) 307-6422 

Email: Amy.T.Matchison@usdoj.gov 

 Western.Taxcivil@usdoj.gov 

MELINDA L. HAAG 

Northern District of California 

United States Attorney 

Attorneys for Petitioner 

THE UNITED STATES OF AMERICA 

IN THE UNITED STATES DISTRICT COURT FOR THE 

NORTHERN DISTRICT OF CALIFORNIA 

UNITED STATES OF AMERICA, ) 

 ) 

 Petitioner, ) 

 ) 

 v. ) 

 ) 

SANMINA CORPORATION AND ) 

SUBSIDIARIES, ) 

 ) 

 Respondent. ) 

_______________________________________) 

Case No. 

[PROPOSED] NOTICE OF HEARING 

AND ORDER TO SHOW CAUSE

Upon the petition of the United States and the Declaration of Revenue Agent Jean Elting 

Rowe, including the exhibits attached thereto, it is hereby 

ORDERED that the respondent, Sanmina Corporation and Subsidiaries appear before 

United States Judge in that Judge’s courtroom in the United States 

 

Paul S. Grewal 15-cv-0092-PSG

Case 3:15-cv-00092-WHA Document 4 Filed 01/21/15 Page 1 of 3
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Courthouse, San Jose, California, on the ____ day of ______________, 20 , at ______ ____ 

.m. , to show cause why it should not be compelled to obey the Internal Revenue Service 

summons served upon it. 

It is further ORDERED that: 

1. A copy of this Order, together with the Petition, Declaration of Jean Elting Rowe 

and its exhibits, shall be served upon the respondent in accordance with Fed. R. Civ. P. 4, within 

30 days of the date that this Order is served upon counsel for the United States or as soon 

thereafter as possible. Pursuant to Fed. R. Civ. P. 4.1(a), the Court hereby appoints Revenue 

Agent Jean Elting Rowe, and all other persons designated by her, to effect service in this case. 

Service may also be effected by the United States marshal or deputy marshal. 

 2. Proof of any service done pursuant to paragraph 1, above, shall be filed with the 

Clerk as soon as practicable. 

 3. Since the file in this case reflects a prima facie showing that the examination is 

being conducted for legitimate purposes, that the inquiries may be relevant to those purposes, 

that the information sought is not already within the Commissioner’s possession, and that the 

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

Powell, 379 U.S. 48, 57-58 (1964), the burden of coming forward has shifted to the respondent 

to oppose enforcement of the summons. 

 4. If the respondent has any defense to present or opposition to the petition, such 

defense or opposition shall be made in writing and filed with the Clerk of Court and copies 

served on counsel for the United States in Washington D.C., at least 30 days prior to the date set 

for the show cause hearing. The United States may file a reply memorandum to any opposition 

at least 5 court days prior to the date set for the show cause hearing. 

24 March 15 10:00 a.m.

Case 3:15-cv-00092-WHA Document 4 Filed 01/21/15 Page 2 of 3
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 5. At the show cause hearing, the Court will consider all issues raised by the 

respondent. Only those issues brought into controversy by the responsive pleadings and 

supported by affidavit or declaration will be considered. Any uncontested allegation in the 

petition will be considered admitted. 

 6. The respondent may notify the Court, in a writing filed with the Clerk and served 

on counsel for the United States in Washington, D.C., at least 14 days prior to the date set for the 

show cause hearing, that the respondent has no objection to enforcement of the summons. The 

respondent’s appearance at the hearing will then be excused. 

The respondent is hereby notified that failure to comply with this Order may subject it to 

sanctions for contempt of court. 

Dated this __ of January, 2015 

 

 

 _____________________________ 

UNITED STATES MAGISTRATE JUDGE 

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Case 3:15-cv-00092-WHA Document 4 Filed 01/21/15 Page 3 of 3