United States v. Rob Mikitarian ( 2024 )

1 2 3 4 5 6 7 8 UNITED STATES DISTRICT COURT CENTRAL DISTRICT OF CALIFORNIA 9 10 11 United States of America, Case No. 2:23-cv-10183-FLA 12 Petitioner, ORDER TO SHOW CAUSE 13 14 v. 15 Rob Mikitarian, 16 17 Respondent. 18 19 20 21 22 23 24 25 26 27 1 On December 4, 2023, Petitioner the United States of America 2 (“Petitioner”) filed a Petition to Enforce Internal Revenue Service (“IRS”) 3 Summons (the “Petition”). Dkt. 1. The court, having considered the Petition, 4 finds Petitioner has established a prima facie case for judicial enforcement of 5 the subject IRS summons. See United States v. Powell, 379 U.S. 48, 57–58 6 (1964). 7 The court hereby ORDERS Respondent Rob Mikitarian (“Respondent”) 8 to appear before the court at the following date, time, and address, to SHOW 9 CAUSE why his testimony, as required by the IRS summons, should not be 10 compelled: 11 Date: February 23, 2024 12 Time: 11:00 a.m. 13 Courtroom: 6B 14 Address: United States Courthouse 15 350 West First Street, Los Angeles, CA 90012 16 IT IS FURTHER ORDERED that copies of the following documents be 17 served on Respondent (a) by personal delivery, (b) by leaving a copy at 18 Respondent’s dwelling or usual place of abode with someone of suitable age 19 and discretion who resides there, (c) by email to Respondent’s attorney, if 20 Respondent’s attorney agrees to accept service by email, or (d) by certified 21 mail: 22 1. This Order; and 23 2. The Petition, Memorandum of Points and Authorities, and 24 accompanying Declaration. 25 Service may be made by any employee of the IRS or the United States 26 Attorney’s Office. 27 IT IS FURTHER ORDERED that within ten (10) days after service 1 || and serve a written response, supported by appropriate sworn statements, as 2 || well as any desired motions. If, prior to the return date of this Order, 3 || Respondent files a response with the court stating that Respondent does not 4 | oppose the relief sought in the Petition, nor wish to make an appearance, 5 | then the appearance of Respondent at any hearing pursuant to this Order to 6 | Show Cause is excused, and Respondent shall comply with the summons 7 || within ten (10) days thereafter. 8 9 | Dated: January 5, 2024 10 11 12 FERNANDO'L. AENLLE-ROCHA United States District Judge 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28