United States v. Peterson ( 2023 )

1 PUHniItLeLd ISPt aAte. sT AAtLtoBrnEeRyT 2 STEVEN S. TENNYSON Assistant United States Attorney 3 501 I Street, Suite 10-100 Sacramento, CA 95814 4 Telephone: (916) 554-2700 5 Attorneys for Petitioner United States of America 6 7 IN THE UNITED STATES DISTRICT COURT 8 EASTERN DISTRICT OF CALIFORNIA 9 UNITED STATES OF AMERICA, Case No. 1:23-cv-1326-JLT-BAM 10 Petitioner, [PROPOSED] ORDER TO SHOW CAUSE 11 v. 12 DATE: NOVEMBER 3, 2023 JENNIFER PETERSON and STEVEN TIME: 9:00 A.M. 13 PETERSON, CTRM: 8, 6TH FLOOR JUDGE: BARBARA A. MCAULIFFE 14 Respondents. 15 16 Upon the petition of the United States, including the declaration of Revenue Agent Ramsey 17 (Doc. 1-1), and the exhibits attached thereto, it is hereby ORDERED that: 18 1. Respondents, Jennifer Peterson and Steven Peterson, shall appear before United States 19 Magistrate Judge Barbara A. McAuliffe in the Robert E. Coyle United States Courthouse, 2500 Tulare 20 Street, in Fresno, California, on Friday, November 3, 2023 at 9:00 a.m. in Courtroom 8 to show cause 21 why they should not be compelled to obey the IRS summonses issued in this matter. 22 2. The Court will preside under 28 U.S.C. § 636(b)(1) and Local Rule 302(c)(9). 23 3. To afford Respondents an opportunity to respond to the Petition, a copy of this order, the 24 Petition and its Exhibits, and the Points and Authorities, shall be served at least 30 days before the show 25 cause hearing date, unless such service cannot be made despite reasonable efforts. Proof of any service 26 shall be filed with the Clerk as soon as practicable. 27 4. The Petition reflects a prima facie showing that the investigation is conducted pursuant to 28 a legitimate purpose, that the inquiry may be relevant to that purpose, that the information sought is not 1 already within the Commissioner’s possession, and that the administrative steps required by the Code 2 have been followed. See United States v. Powell, 379 U.S. 48, 57-58 (1964). 3 5. The burden of coming forward therefore has shifted to whomever might oppose 4 enforcement. If Respondents have any defense or opposition to the Petition, such defense or opposition 5 shall be filed and served at least 14 days before the show cause hearing date. 6 6. At the show cause hearing, the Court intends to consider the issues properly raised in 7 opposition to enforcement. Only those issues brought into controversy by the responsive pleadings and 8 supported by affidavit will be considered. Any uncontested allegation in the petition may be deemed 9 admitted. 10 7. Respondents may notify the Court, in a writing filed with the Clerk and served on the 11 United States Attorney at least 10 days before the date set for the show cause hearing, that Respondents 12 have no objections to enforcement of the summons. Respondents’ appearance at the hearing will then 13 be excused. 14 IT IS SO ORDERED. 15 16 Dated: September 18, 2023 /s/ Barbara A. McAuliffe _ UNITED STATES MAGISTRATE JUDGE 17 18 19 20 21 22 23 24 25 26 27 28