United States of America v. Karen E. Urban
Filing
2
ORDER TO SHOW CAUSE by Judge George H. King: Respondent to appear before this District Court of the United States for the Central District of California in Courtroom 650, Roybal Federal Building and United States Courthouse 255 E Temple Street, Los Angeles, CA 90012 on 12/22/2008 09:30 AM and show cause why the testimony and production of books, papers, records and other data demanded in the subject Internal Revenue Service summons should be compelled. (See document for further details) (ir)
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THOMAS P. O'BRIEN United States Attorney SANDRA R. BROWN Assistant United States Attorney Chief, Tax Division VALERIE L. MAKAREWICZ Assistant United States Attorney SBN 229637 Room 7211, Federal Building 300 North Los Angeles Street Los Angeles, California 90012 Telephone: (213) 894-2729 Facsimile: (213) 894-0115 Email: valerie.makarewicz@usdoj.gov Attorneys for United States of America
E-FILED: 11/4/08
UNITED STATES DISTRICT COURT CENTRAL DISTRICT OF CALIFORNIA WESTERN DIVISION
UNITED STATES OF AMERICA,
) Case No. CV 08-7272 GHK(JTLx) ) Petitioner, ) [PROPOSED] ORDER TO SHOW CAUSE ) vs. ) ) KAREN E. URBAN, ) ) Respondent. ) ________________________________) Upon the Petition and supporting Memorandum of Points and Authorities, and the supporting Declaration to the Petition, the Court finds that Petitioner has established its prima facie case for judicial enforcement of the subject Internal Revenue Service ("IRS" and "Service") summons. See United States v. Powell, 379
U.S. 48, 57-58, 85 S.Ct. 248, 13 L.Ed.2d 112 (1964); see also Crystal v. United States, 172 F.3d 1141, 1143-1144 (9th Cir. 1999); United States v. Jose, 131 F.3d 1325, 1327 (9th Cir. 1997); Fortney v. United States, 59 F.3d 117, 119-120 (9th Cir. 1
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1995) (the Government's prima facie case is typically made through the sworn declaration of the IRS agent who issued the summons); accord, United States v. Gilleran, 992 F.2d 232, 233 (9th Cir. 1993). THEREFORE, IT IS ORDERED that Respondent appear before this District Court of the United States for the Central District of California in Courtroom No. ____ 650 ,
United States Courthouse 312 North Spring Street, Los Angeles, California 90012
V
Roybal Federal Building and United States Courthouse 255 E. Temple Street, Los Angeles, California 90012
____
Ronald Reagan Federal Building and United States Courthouse 411 West Fourth Street, Santa Ana, California 92701
____
Brown Federal Building and United States Courthouse 3470 Twelfth Street, Riverside, California 92501
on December 22, 2008, at 9:30 a.m. and show cause why the testimony and production of books, papers, records and other data demanded in the subject Internal Revenue Service summons should not be compelled. IT IS FURTHER ORDERED that copies of this Order, the Petition, Memorandum of Points and Authorities, and accompanying Declaration be served promptly upon Respondent by any employee of the Internal Revenue Service or by the United States Attorney's Office, by personal delivery or by certified mail.
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IT IS FURTHER ORDERED that within ten (10) days after service upon Respondent of the herein described documents, Respondent shall file and serve a written response, supported by appropriate sworn statements, as well as any desired motions. If, prior to the return date of this Order, Respondent files a response with the Court stating that Respondent does not desire to oppose the relief sought in the Petition, nor wish to make an appearance, then the appearance of Respondent at any hearing pursuant to this Order to Show Cause is excused, and Respondent shall be deemed to have complied with the requirements of this Order and Respondent shall instead appear before the revenue agent named in the summons and at that address on December 22, 2008 at 9:30 a.m., in response to and to comply with the Summons. /// /// /// /// /// /// /// /// /// /// /// /// /// /// /// 3
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IT IS FURTHER ORDERED that all motions and issues raised by the pleadings will be considered on the return date of this Order. Only those issues raised by motion or brought into
controversy by the responsive pleadings and supported by sworn statements filed within ten (10) days after service of the herein described documents will be considered by the Court. All
allegations in the Petition not contested by such responsive pleadings or by sworn statements will be deemed admitted.
DATED: This
4th
day of
Nov.
, 2008
____________________________ United States District Judge Presented By: THOMAS P. O'BRIEN United States Attorney SANDRA R. BROWN Assistant United States Attorney Chief, Tax Division
________________________________ VALERIE L. MAKAREWICZ Assistant United States Attorney Attorneys for United States of America Petitioner
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