Document ID: s3://data.kl3m.ai/documents/govinfo/USCOURTS/USCOURTS-caed-1_14-cv-01334/USCOURTS-caed-1_14-cv-01334-2/pdf.json

Parties Involved:
Terri Furgison-Mayall
Respondent
United States of America
Petitioner

Document Text:

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BENJAMIN B. WAGNER

United States Attorney

YOSHINORI H. T. HIMEL #66194

Assistant United States Attorney

Eastern District of California

501 I Street, Suite 10-100

Sacramento, CA 95814-2322

Telephone: (916) 554-2760

Facsimile: (916) 554-2900

email: yoshinori.himel@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.

TERRI FURGISON-MAYALL, 

Respondent.

1:14-cv-01334-LJO-BAM

AMENDED ORDER TO SHOW CAUSE RE:

TAX SUMMONS ENFORCEMENT

Taxpayer:

TERRI FURGISON-MAYALL

Date: December 5, 2014 

Time: 9:00 a.m.

Ctrm: 8, 6th Floor

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

District of California, including the verification of Revenue Officer EVAN D. MOSES, and the 

Exhibit attached thereto, it is hereby:

ORDERED that the Respondent, TERRI FURGISON-MAYALL, appear before United 

States Magistrate Judge Barbara A. McAuliffe, in that Magistrate Judge's courtroom in the 

United States Courthouse, 2500 Tulare Street, Fresno, California, on December 5, 2014, at 9:00

a.m., to show cause why the respondent should not be compelled to obey the Internal Revenue 

Service summons issued on November 1, 2013. Matter was previously calendar for October 31, 

2014 at 9:00 a.m. before Judge McAuliffe and is continued to December 5, 2014 at 9:00 a.m. 

before Judge McAuliffe in Courtroom 8 on the 6th Floor.

Case 1:14-cv-01334-LJO-BAM Document 10 Filed 10/08/14 Page 1 of 3
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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 72-302(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 Internal 

Revenue Service 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

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

enforcement.

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.

IT IS SO ORDERED.

Dated: October 8, 2014 /s/ Barbara A. McAuliffe _

UNITED STATES MAGISTRATE JUDGE

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