United States v. Niche Productions, LLCUnited States v. Niche Productions, LLC
This matter is before the Court upon the Petition to Enforce Internal Revenue Service Summons (“Petition,” Doc. No. 1) filed by the United States of America. On January 29, 2026, a duly noticed show cause hearing was held before The Honorable Caroline H. Gentry, United States District Court for the Southern District of Ohio, Walter H. Rice Federal Building, 200 West Second Street, Dayton, Ohio 45402, in Courtroom 3. Counsel for the United States of America appeared. Respondent did not appear at the hearing, or file a written response to the Petition.
Per the Court‘s Show Cause Order, “[i]f the Respondent has any defenses to present or motions to make in opposition to the Petition, Respondent shall make those in writing and file them with the Court (with copies served on the United States Attorney) by no later than January 22, 2026.” (Show Cause Order, Doc. No. 3.) The Show Cause Order further states that “Respondent is ADVISED that only those issues raised by motion or brought into controversy by Respondent‘s responsive pleading shall be
Therefore, consistent with the above, Respondent is ORDERED to fully comply with the IRS Summons within thirty (30) days of service of this Order. If Respondent fails to do so, then the United States may file the appropriate papers to initiate contempt proceedings, and the Court reserves the right to issue all appropriate sanctions (up to and including an arrest warrant if necessary). It is further ORDERED that an official of the Internal Revenue Service serve a copy of this Order on Respondent within thirty (30) days of the date of this Order. The United States shall certify on the docket that it has done so.
IT IS SO ORDERED.
s/ Caroline H. Gentry
Caroline H. Gentry
United States Magistrate Judge