Case Information
*1 | 1 | THOMAS P. O'BRIEN | ORIGINAL | | :--: | :--: | :--: | | 2 | United States Attorney | | | 2 | SANDRA R. BROWN | | | 3 | Assistant United States Attorney | ORIGINAL | | 3 | Chief, Tax Division | | | 4 | EVAN J. DAVIS (CA Bar No. 250484) | | | 4 | Assistant United States Attorney | | | 5 | Room 7211, Federal Building | | | 5 | 300 N. Los Angeles Street | | | 6 | Los Angeles, California 90012 | | | 6 | Telephone: (213) 894-4850 | | | 7 | Facsimile: (213) 894-0115 | | | 7 | GRAYSON A. HOFFMAN (VA Bar No. 73726) | | | 8 | Trial Attorney, Tax Division | | | 9 | U.S. Department of Justice | MAR -6 2008 | | 9 | Post Office Box 7238 | | | 10 | Ben Franklin Station | | | 10 | Washington, D.C. 20044 | | | 11 | Telephone: (202) 616-2904 | | | 11 | Facsimile: (202) 514-6770 | |
Attorneys for the United States of America, Petitioner
UNITED STATES DISTRICT COURT CENTRAL DISTRICT OF CALIFORNIA
UNITED STATES OF AMERICA, Petitioner, v.
DAVID CHAMPION, Respondent.
Upon the Petition and supporting Memorandum of Points and Authorities, and the supporting Declaration to the Petition, the Court finds that Petitioner has established its prima facie case for judicial enforcement of the subject Internal Revenue Service summons. See United States v. Powell, 379 U.S. 48, 57-58, 85 S.Ct. 248 (1964); see also, Crystal v. United States, 172 F.3d 1141, 1143-1144 (9th Cir. 1999); United States v. Jose, 131 F.3d 1325, 1327 (9th Cir. 1997); Fortney v. United States, 59 F.3d
*2 117, 119-120 (9th Cir. 1995) (the Government's prima facie case is typically made through the sworn declaration of the IRS agent who issued the summons); accord, United States v. Gilleran, 992 F.2d 232, 233 (9th Cir. 1993).
Therefore, IT IS ORDERED that Respondent appear before this District Court of the United States for the Central District of California, in Courtroom No. United States Courthouse 312 North Spring Street, Los Angeles, California, 90012
Roybal Federal Building and United States Courthouse 255 E. Temple Street, Los Angeles, California, 90012
Ronald Reagan Federal Building and United States Courthouse 411 West Fourth Street, Santa Ana, California, 92701
Brown Federal Building and United States Courthouse 3470 Twelfth Street, Riverside, California, 92501
on April 28, 2008, at 1:20 p.m., and show cause why the testimony and production of books, papers, records, and other data demanded in the subject Internal Revenue Service summons, but not pertaining to Respondent's radio show, www.americanradioshow.us. should not be compelled.
IT IS FURTHER ORDERED that copies of this Order, the Petition, Memorandum of Points and Authorities, and accompanying Declaration be served promptly upon Respondent by any person authorized pursuant to Federal Rule of Civil Procedure 4(c) (2), in accordance with the service provisions of Rule 4 of the Federal Rules of Civil Procedure.
*3
Case 2:08-cv-01629-PA-JWJ Document 5 Filed 03/06/08 Page 3 of 4 Page JD #:26
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IT IS FURTHER ORDERED that within 104 days after service on respondent of the herein-decoribed-degumentes, Respondent shall file and serve a written response, supported by appropriate sworn statements, as well as any desired motions. If, prior to the appearance date set by this Order, Respondent files a response with the Court stating that Respondent does not desire to oppose the relief sought in the Petition, nor wish to make an appearance, then the appearance of Respondent at any hearing pursuant to this Order to Show Cause is excused, and Respondent shall be deemed to have complied with the requirements of this Order.
*4 Presented by:
THOMAS P. O'BRIEN United States Attorney SANDRA R. BROWN Assistant United States Attorney Chief, Tax Division EVAN J. DAVIS Assistant United States Attorney GRAYSON A. HOFFMAN Tral Attorney, Tax Division Attorneys the United States of America, Petitioner