Case Information
*1 SANDRA R. BROWN Acting United States Attorney THOMAS D. COKER Assistant United States Attorney Chief, Tax Division VALERIE L. MAKAREWICZ Assistant United States Attorney California Bar Number 229637
Federal Building, Suite 7211 300 North Los Angeles Street Los Angeles, California 90012 Telephone: (213) 894-2729 Facsimile: (213) 894-0115 E-mail: Valerie.makarewicz@usdoj.gov
Attorneys for United States of America
UNITED STATES DISTRICT COURT CENTRAL DISTRICT OF CALIFORNIA SOUTHERN DIVISION
UNITED STATES OF AMERICA, Case No. 8:17-cv-01506 JVS -JDE Plaintiff,
v. ORDER TO SHOW CAUSE JEFFREY C. WALKER,
Defendant.
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”) summonses. 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, *2 131 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).
THEREFORE, IT IS ORDERED that Respondent appear before this District Court of the United States for the Central District of California in Courtroom No. 10C,
United States Courthouse
350 W. 1 st Street,
Los Angeles, California 90012 Roybal Federal Building and United States Courthouse 255 E. Temple Street,
Los Angeles, California 90012 X 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 November 6, 2017, at 10:00 A.M,
and show cause why the testimony and production of books, papers, records and other data demanded in the subject Internal Revenue Service summonses 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 *3 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 within ten (10) days after service upon Respondent of the herein described documents, Respondent shall file and serve a written response, supported by appropriate sworn statements, as well as any desired motions. If, prior to the return date of 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. \\\
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\\\ *4 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 5 th day of September, 2017. ____________________________ United States District Judge Presented By:
SANDRA R. BROWN
Acting United States Attorney
THOMAS D. COKER Assistant United States Attorney
Chief, Tax Division
/s/ ________________________________
Valerie L. Makarewicz
Assistant United States Attorney Attorneys for the United States of America