United States v. Alan Vu ( 2019 )

1 2 3 4 5 6 7 8 UNITED STATES DISTRICT COURT 9 FOR THE CENTRAL DISTRICT OF CALIFORNIA 10 SOUTHERN DIVISION 11 UNITED STATES OF AMERICA, No. 8:19-cv-02419-JVS-KES 12 Petitioner, Order To Show Cause 13 v. 14 ALAN VU, 15 Respondent. 16 17 18 19 20 21 22 23 24 25 26 27 1 Based upon the Petition to Enforce Internal Revenue Service Summonses, 2 Memorandum of Points and Authorities, and supporting Declarations, the Court finds 3 that Petitioner United States of America has established a prima facie case for judicial 4 enforcement of the subject Internal Revenue Service (IRS) summonses. See United 5 States v. Powell, 379 U.S. 48, 57-58, 85 S.Ct. 248, 255, 13 L.Ed.2d 112, 119 (1964). 6 IT IS THEREFORE ORDERED that Respondent appear before the United 7 States District Court for the Central District of California at the following date, time, and 8 address, to show cause why the testimony and documents demanded in the subject IRS 9 summonses should not be compelled: 10 Date: February 3, 2020 11 Time: 8:30 a.m. 12 Courtroom: 10C 13 Address: G Ronald Reagan Federal Building and United States Courthouse 14 411 West Fourth Street, Santa Ana, California 92701 15 16 IT IS FURTHER ORDERED that copies of the following documents be served 17 on Respondent by (a) personal delivery, (b) leaving a copy at Respondent’s dwelling or 18 usual place of abode with someone of suitable age and discretion who resides there, or 19 (c) certified mail: 20 1. This Order; and 21 2. The Petition, Memorandum of Points and Authorities, and accompanying 22 Declarations. 23 Service may be effected by any employee of the IRS or the United States Attorney’s 24 Office for the Central District of California. 25 IT IS FURTHER ORDERED that within ten (10) days after service upon 26 Respondent of the herein described documents, Respondent shall file and serve a written 27 response, supported by appropriate sworn statements, as well as any desired motions. If, 1 || that Respondent does not oppose the relief sought in the Petition or wish to make an 2 || appearance, then the appearance of Respondent at any hearing pursuant to this Order to 3 || Show Cause is excused, and Respondent shall comply with the summons within ten (10) 4 || days thereafter. 5 IT IS FURTHER ORDERED that all motions and issues raised by the pleadings 6 || will be considered on the return date of this Order. Only those issues raised by motion 7 || or brought into controversy by the responsive pleadings and supported by sworn 8 || statements filed within ten (10) days after service of the herein described documents will 9 || be considered by the Court. All allegations in the Petition not contested by such 10 || responsive pleadings or by sworn statements will be deemed admitted. 11 12 13 CG _~f[AaA 14 || Dated: December 20, 2019 : ut7 \ Ze RW 15 HON. JAMES V. SELNA 16 UNITED STATES DISTRICT JUDGE 17 18 19 20 21 22 23 24 25 26 27 28