United States v. Jeffrey C. Walker
8:17-cv-01506
C.D. Cal.Sep 5, 2017Background
- The United States filed a petition to enforce IRS summonses seeking testimony and production of books, papers, records, and other data from respondent Jeffrey C. Walker.
- The Government submitted a supporting memorandum and a sworn declaration from the IRS agent issuing the summonses to establish a prima facie case.
- The Court found the Government had satisfied the Powell factors and related Ninth Circuit precedents for a prima facie showing.
- The Court issued an Order to Show Cause directing Respondent to appear on November 6, 2017, at 10:00 A.M. at the Central District of California and to show cause why enforcement should not be compelled.
- The Order requires prompt service of the petition, memorandum, declaration, and the Order itself by personal delivery, leaving at the dwelling with a suitable person, or certified mail.
- Respondent must file and serve a written response with sworn statements and any motions within 10 days of service; failure to contest allegations results in those allegations being deemed admitted and may excuse appearance if Respondent states no opposition.
Issues
| Issue | Plaintiff's Argument | Defendant's Argument | Held |
|---|---|---|---|
| Whether Government has established prima facie case to enforce IRS summonses | Government: sworn IRS declaration and memorandum satisfy Powell requirements | Not presented | Court: prima facie case established under Powell and Ninth Circuit authority |
| Whether court should order Respondent to appear and produce documents | Government: order to show cause and compel testimony/production | Not presented | Court: ordered Respondent to appear and show cause on specified date |
| Proper methods and timing of service | Government: permit personal delivery, leaving at dwelling with suitable person, or certified mail | Not presented | Court: instructed those methods be used and service be prompt |
| Deadline and consequences for response | Government: require written response within 10 days with sworn statements; issues not timely raised deemed admitted | Not presented | Court: set 10-day response period and warned uncontested allegations will be admitted; appearance may be excused if Respondent affirmatively declines to oppose |
Key Cases Cited
- United States v. Powell, 379 U.S. 48 (1964) (framework for judicial enforcement of IRS summonses)
- Crystal v. United States, 172 F.3d 1141 (9th Cir. 1999) (discussing Powell standard in Ninth Circuit)
- United States v. Jose, 131 F.3d 1325 (9th Cir. 1997) (enforcement of IRS summonses)
- Fortney v. United States, 59 F.3d 117 (9th Cir. 1995) (prima facie case typically established via IRS agent declaration)
- United States v. Gilleran, 992 F.2d 232 (9th Cir. 1993) (affirming Government's burden in summons enforcement)