Document ID: s3://data.kl3m.ai/documents/govinfo/USCOURTS/USCOURTS-caed-2_05-mc-00431/USCOURTS-caed-2_05-mc-00431-0/pdf.json

Parties Involved:
Michael Flath
Petitioner
Robert B. Ravenscroft Jr.
Respondent
United States of America
Petitioner

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McGREGOR W. SCOTT

United States Attorney

YOSHINORI H. T. HIMEL #66194

Assistant United States Attorney

Eastern District of California

501 I Street, Suite 10-100

Sacramento, California 95814-2322

Telephone: (916) 554-2760

IN THE UNITED STATES DISTRICT COURT FOR THE

EASTERN DISTRICT OF CALIFORNIA

UNITED STATES OF AMERICA, and

MICHAEL FLATH, Revenue Officer,

Internal Revenue Service,

Petitioners,

v.

ROBERT B. RAVENSCROFT JR.

Respondent.

2:05-mc-00431-LKK-GGH

ORDER TO SHOW CAUSE RE: 

TAX SUMMONS ENFORCEMENT

Taxpayers: Robert B. Ravenscroft Jr.

and Debi L. Ravenscroft

Date: September 29, 2005

Time: 10:00 a.m.

Ctrm: 24 (8th Floor, GGH)

Upon the petition of McGREGOR W. SCOTT, United States Attorney for the

Eastern District of California, and the Exhibit attached thereto, including the verification

of Revenue Officer MICHAEL FLATH, it is hereby:

ORDERED that the Respondent, ROBERT B. RAVENSCROFT JR., appear

before United States Magistrate Judge Gregory G. Hollows, in that Magistrate Judge's

courtroom in the United States Courthouse, 501 I Street, Sacramento, California, on

September 29, 2005, at 10:00 a.m., to show cause why the respondent should not be

compelled to obey the Internal Revenue Service summons issued on May 2, 2005.

It is further ORDERED that:

1. The United States Magistrate Judge will preside, under to 28 U.S.C. Section

636(b)(1) and Local Rule 72-302(c)(9), at the hearing scheduled above. After hearing,

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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. The Court hereby appoints the group manager of the petitioning Internal

Revenue Service employee, and all federal employees designated by that group manager,

under Fed. R. Civ. P. 4(c)(1), to serve process in this case.

3. A copy of this order, together with the petition and its Exhibits, shall be

personally served upon the respondent within 21 days of the date this order is served upon

the United States Attorney.

4. Proof of any service done pursuant to paragraph 3 above, shall be filed with the

Clerk as soon as practicable.

5. 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. 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 the respondents have 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 prior to the date set for the show cause hearing.

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 responsive pleadings and supported by affidavit will be considered. Any

uncontested allegation in the petition will be considered admitted. 

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

served on the United States Attorney at least 10 days prior to 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.

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9. The Clerk shall forward a copy of this Order to the United States Attorney.

DATED: 8/8/05

/s/ Gregory G. Hollows

 

UNITED STATES MAGISTRATE JUDGE

ravenscroft.ord

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