UNITED STATES OF AMERICA v. GARY O. BATCHELOR
EDCV14-1510 VAP(PJWx)
UNITED STATES DISTRICT COURT FOR THE CENTRAL DISTRICT OF CALIFORNIA EASTERN DIVISION
July 25, 2014
Virginia A. Phillips
Document 2; Case 5:14-cv-01510-VAP-PJW
United States Attorney
SANDRA R. BROWN
Assistant United States Attorney
Chief, Tax Division
BENJAMIN L. TOMPKINS (SBN PENDING / D.C. Bar No. 474906)
Assistant United States Attorney
Federal Building, Suite 7211
300 North Los Angeles Street
Los Angeles, California 90012
Telephone: (213) 894-6165
Facsimile: (213) 894-0015
E-mail: benjamin.tompkins@usdoj.gov
Attorneys for Petitioner
United States of America
Order to Show Cause
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 (“IRS” and “Service”) summons[es]. See United States v. Powell, 379 U.S. 48, 57-58, 85 S. Ct. 248, 13 L.Ed.2d 112 (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 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).
____ 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
_X___ Brown Federal Building and United States Courthouse
3470 Twelfth Street, Riverside, California 92501
on October 2, 2014, at 1:30 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[es] 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 employee of the Internal Revenue Service or by the United States Attorney’s Office, by personal delivery, or by leaving copies of each of the foregoing documents at the Respondent’s dwelling or usual place of abode with someone of suitable age and discretion who resides there, or by certified mail.
IT IS FURTHER ORDERED that all motions and issues raised by the pleadings will be considered on the return date of this Order. Only those issues raised by motion or brought into controversy by the responsive pleadings and supported by sworn statements filed within ten (10) days after service of the herein described documents will be considered by the Court. All allegations in the Petition not contested by such responsive pleadings or by sworn statements will be deemed admitted.
DATED: This 25th day of July, 2014
United States District Judge
Respectfully submitted,
ANDRÉ BIROTTE JR.
United States Attorney
SANDRA R. BROWN
Assistant United States Attorney
Chief, Tax Division
/s/
BENJAMIN L. TOMPKINS
Assistant United States Attorney
Attorneys for Petitioner
UNITED STATES OF AMERICA