United States v. Remo Polselli ( 2019 )

1 NICOLA T. HANNA United States Attorney 2 THOMAS D. COKER Assistant United States Attorney 3 Chief, Tax Division JEREMY BURKHARDT (Cal. Bar No. 321744) 4 Assistant United States Attorney Federal Building, Suite 7211 5 300 North Los Angeles Street Los Angeles, California 90012 6 Telephone: (213) 894-5810 Facsimile: (213) 894-0115 7 E-mail: Jeremy.Burkhardt@usdoj.gov 8 Attorneys for Petitioner United States of America 9 10 UNITED STATES DISTRICT COURT 11 FOR THE CENTRAL DISTRICT OF CALIFORNIA 12 SOUTHERN DIVISION 13 UNITED STATES OF AMERICA, Case No. 8:19-cv-02296 CBM-DFMx 14 Petitioner, ORDER TO SHOW CAUSE [1] 15 v. 16 REMO POLSELLI, 17 Respondent. 18 19 Upon the Petition and supporting Memorandum of Points and Authorities, and the 20 supporting Declarations to the Petition, the Court finds that Petitioner has established its 21 prima facie case for judicial enforcement of the subject Internal Revenue Service (“IRS” 22 and “Service”) summons. See United States v. Powell, 379 U.S. 48, 57-58, 85 S.Ct. 248, 23 13 L.Ed.2d 112 (1964); see also Crystal v. United States, 172 F.3d 1141, 1143-1144 (9th 24 Cir. 1999); United States v. Jose, 131 F.3d 1325, 1327 (9th Cir. 1997); Fortney v. United 25 States, 59 F.3d 117, 119-120 (9th Cir. 1995) (the Government’s prima facie case is 26 typically made through the sworn declaration of the IRS agent who issued the 27 summons); accord, United States v. Gilleran, 992 F.2d 232, 233 (9th Cir. 1993). 1 THEREFORE, IT IS ORDERED that Respondent appear before this District 2 Court of the United States for the Central District of California in Courtroom No. 8B, 3 X United States Courthouse 4 350 W. First Street, 5 Los Angeles, California 90012 6 on February 4, 2020, at 10:00 a.m. 7 and show cause why the testimony and production of books, papers, records and 8 other data demanded in the subject Internal Revenue Service summons should not be 9 compelled. 10 IT IS FURTHER ORDERED that copies of this Order, the Petition, Memorandum 11 of Points and Authorities, and accompanying Declarations be served promptly upon 12 Respondent by any employee of the Internal Revenue Service or by the United States 13 Attorney’s Office, by personal delivery, or by leaving copies of each of the foregoing 14 documents at the Respondent’s dwelling or usual place of abode with someone of 15 suitable age and discretion who resides there, or by certified mail. 16 IT IS FURTHER ORDERED that within ten (10) days after service upon 17 Respondent of the herein described documents, Respondent shall file and serve a written 18 response, supported by appropriate sworn statements, as well as any desired motions. If, 19 prior to the return date of this Order, Respondent files a response with the Court stating 20 that Respondent does not desire to oppose the relief sought in the Petition, nor wish to 21 make an appearance, then the appearance of Respondent at any hearing pursuant to this 22 Order to Show Cause is excused, and Respondent shall be deemed to have complied with 23 the requirements of this Order. 24 IT IS FURTHER ORDERED that all motions and issues raised by the pleadings 25 will be considered on the return date of this Order. Only those issues raised by motion 26 or brought into controversy by the responsive pleadings and supported by sworn 27 statements filed within ten (10) days after service of the herein described documents will 1 || be considered by the Court. All allegations in the Petition not contested by such 2 || responsive pleadings or by sworn statements will be deemed admitted. 3 ls 4 Dated: December 13,2019 Hon. Consuelo B. Marshall 5 UNITED STATES DISTRICT JUDGE 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28