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ORDER OF REFERENCE AND DIRECTING

RESPONDENT TO SHOW CAUSE - 1

[MS06-5001-FDB-KLS]

UNITED STATES ATTORNEY

700 STEWART STREET, SUITE 5220

SEATTLE, WASHINGTON 98101-1271

(206) 553-7970

UNITED STATES DISTRICT COURT

WESTERN DISTRICT OF WASHINGTON

AT TACOMA

UNITED STATES OF AMERICA, )

) NO. MS06-5001-FDB-KLS

Petitioner, )

 )

v. )

) ORDER OF REFERENCE 

MARCIA BOZARTH, ) AND DIRECTING RESPONDENT

) TO SHOW CAUSE

Respondent. ) )

Upon the Petition of the United States Attorney for the above-named district, and

the Exhibits attached thereto, including the declaration of the investigating revenue

officer, it is hereby ORDERED THAT:

1. The Petition herein is referred to United States Magistrate Judge Karen L.

Strombom pursuant to 28 U.S.C. § 636(b)(1). The Magistrate Judge shall review all

pleadings, shall determine whether a hearing is required, shall schedule and preside over

such hearing, and shall take such other actions as he/she deems necessary to accomplish

the purposes of the Order. The Magistrate Judge shall thereafter submit his/her proposed

Order, proposed Findings of Fact and Conclusions of Law, or such other documents as

he/she deems appropriate. The originals thereof shall be filed with the Clerk, and copies

provided to all parties.

Case 3:06-mc-05001-FDB-KLS Document 6 Filed 01/25/06 Page 1 of 3
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ORDER OF REFERENCE AND DIRECTING

RESPONDENT TO SHOW CAUSE - 2

[MS06-5001-FDB-KLS]

UNITED STATES ATTORNEY

700 STEWART STREET, SUITE 5220

SEATTLE, WASHINGTON 98101-1271

(206) 553-7970

2. A copy of this Order, together with the Petition and Exhibits thereto, shall

be personally served upon the respondent (or left with a person of suitable age and

discretion at the respondent’s residence) within four (4) weeks of the date of this Order. 

Within 14 days thereafter, the petitioner shall file proof of service, or shall seek

additional time to make such service. If the petitioner fails to comply with this paragraph,

this action shall be subject to dismissal forthwith.

3. The respondent may file with the Court, not later than two (2) weeks after

service of this Order upon her, a statement detailing any objections to enforcement of the

summons of the Internal Revenue Service. When factual issues are raised, the statement

shall be accompanied by an affidavit, giving the facts on which the objections are based. 

A copy of this statement and/or affidavit shall be served on the United States Attorney.

4. If the Magistrate Judge finds from the statement of objections and any

accompanying affidavit that there are no questions of material fact and that the petitioner

is entitled to enforcement of the summons as a matter of law, he/she shall recommend

entry of an Order Enforcing Summons without scheduling a hearing. If the statement of

objections and any affidavit are sufficient to raise the possibility of a valid defense to the

summons, he/she shall schedule a hearing to consider the objections.

5. Failure to file a timely statement of objections will result in enforcement of

the summons without any further pleadings. Only those defenses asserted in the

statement of objections will be considered. 

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Case 3:06-mc-05001-FDB-KLS Document 6 Filed 01/25/06 Page 2 of 3
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ORDER OF REFERENCE AND DIRECTING

RESPONDENT TO SHOW CAUSE - 3

[MS06-5001-FDB-KLS]

UNITED STATES ATTORNEY

700 STEWART STREET, SUITE 5220

SEATTLE, WASHINGTON 98101-1271

(206) 553-7970

6. The Clerk shall forward copies of the Order to the above-named Magistrate

Judge and the United States Attorney.

DATED this 24th day of January 2006.

AFRANKLIN D. BURGESS

UNITED STATES DISTRICT JUDGE

Presented by:

s/Kristin B. Johnson 

KRISTIN B. JOHNSON, WSBA # 28189

Assistant United States Attorney

Case 3:06-mc-05001-FDB-KLS Document 6 Filed 01/25/06 Page 3 of 3