United States v. Arevalo ( 2020 )

1 MUnciGteRdE SGtaOteRs AWtt. oSrCneOyT T 2 STEVEN S. TENNYSON Assistant United States Attorney 3 501 I Street, Suite 10-100 Sacramento, CA 95814 4 Telephone: (916) 554-2700 Facsimile: (916) 554-2900 5 6 Attorneys for Petitioner United States of America 7 8 IN THE UNITED STATES DISTRICT COURT 9 EASTERN DISTRICT OF CALIFORNIA 10 UNITED STATES OF AMERICA, 11 1:20-CV-01421-DAD-JLT Plaintiff, 12 [PROPOSED] ORDER TO SHOW CAUSE v. RE: TAX SUMMONS ENFORCEMENT 13 MANUEL AREVALO, JR., 14 Date: December 16, 2020 Defendants. Time: 9:30 a.m. 15 Judge: The Honorable Jennifer L. Thurston 16 17 Upon the petition of Steven Tennyson, Assistant United States Attorney for the Eastern District 18 of California, including the verification of Revenue Officer Michael Papasergia and the exhibits attached 19 thereto, it is hereby: 20 ORDERED that the Respondent Manuel Arevalo, Jr., appear before United States Magistrate 21 Judge Thurston in the United States Courthouse, 510 19th Street, Bakersfield, California, on 22 Wednesday, December 16, 2020 to show cause why he should not be compelled to obey the IRS 23 summons issued on October 4, 2019. 24 It is further ORDERED that: 25 1. Judge Thurston will preside, under 28 U.S.C. § 636(b)(1) and Local Rule 302(c)(9), at 26 the hearing scheduled above. After hearing, the Court intends to submit proposed findings and 27 recommendations under Local Rule 304(a), with the original thereof filed by the Clerk and a copy 28 provided to all parties. 1 2. Under Fed. R. Civ. P. 4(c)(1), the Court hereby appoints the investigating IRS employee, 2 and all federal employees designated by that employee, to serve process in this case. 3 3. To afford Respondent an opportunity to respond to the Petition and Petitioner an 4 opportunity to reply, a copy of this order, the Petition and its Exhibits, and the Points and Authorities, 5 shall be served by delivering a copy to Respondent personally, or by leaving a copy at Respondent’s 6 dwelling house or usual place of abode with some person of suitable age and discretion then residing 7 therein, or by any other means of service permitted by Fed. R. Civ. P. 4(e), at least 30 days before the 8 show cause hearing date including any continued date, unless such service cannot be made despite 9 reasonable efforts. 10 4. Proof of any service done under paragraph 3, above, shall be filed with the Clerk as soon 11 as practicable. 12 5. If the federal employee assigned to serve these documents is not reasonably able to serve 13 the papers as provided in paragraph 3, Petitioner may request a court order granting leave to serve by 14 other means. See Fed. R. Civ. P. 81(a)(5). The request shall detail the efforts made to serve 15 Respondent. 16 6. The Petition reflects a prima facie showing that the investigation is conducted pursuant to 17 a legitimate purpose, that the inquiry may be relevant to that purpose, that the information sought is not 18 already within the Commissioner’s possession, and that the administrative steps required by the Code 19 have been followed. See United States v. Powell, 379 U.S. 48, 57-58 (1964). The burden of coming 20 forward therefore has shifted to whomever might oppose enforcement. 21 7. If Respondent has any defense or opposition to the Petition, such defense or opposition 22 shall be made in writing and filed with the Clerk and served on the United States Attorney at least 10 23 days before the show cause hearing date including any continued date. 24 8. At the show cause hearing, the Court intends to consider the issues properly raised in 25 opposition to enforcement. Only those issues brought into controversy by the responsive pleadings and 26 supported by affidavit will be considered. Any uncontested allegation in the petition will be considered 27 admitted. 28 9. Respondent may notify the Court, in a writing filed with the Clerk and served on 1 the United States Attorney at least 10 days before the date set for the show cause hearing, that he 2 has no objections to enforcement of the summons. Respondent’s appearance at the hearing will 3 then be excused. 4 IT IS SO ORDERED. 5 6 Dated: October 15, 2020 /s/ Jennifer L. Thurston UNITED STATES MAGISTRATE JUDGE 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28