United States of America v. Billy D Phelan III
Filing
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ORDER TO SHOW CAUSE by Judge Andrew J. Guilford. Read order for more information. Show Cause Hearing set for 10/24/2011 09:00 AM before Judge Andrew J. Guilford. (twdb)
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ANDRÉ BIROTTE JR.
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
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Attorneys for United States of America
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UNITED STATES DISTRICT COURT
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CENTRAL DISTRICT OF CALIFORNIA
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SOUTHERN DIVISION
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UNITED STATES OF AMERICA,
) Case No. SACV 11-1116-AG(RNBx)
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Petitioner,
) ORDER TO SHOW CAUSE
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vs.
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BILLY D. PHELAN III,
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Respondent.
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________________________________)
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Upon the Petition and supporting Memorandum of Points and
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Authorities, and the supporting Declaration to the Petition, the
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Court finds that Petitioner has established its prima facie case
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for judicial enforcement of the subject Internal Revenue Service
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(“IRS” and “Service”) summonses.
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379 U.S. 48, 57-58, 85 S.Ct. 248, 13 L.Ed.2d 112 (1964); see also
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Crystal v. United States, 172 F.3d 1141, 1143-1144 (9th Cir.
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1999); United States v. Jose, 131 F.3d 1325, 1327 (9th Cir.
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1997); Fortney v. United States, 59 F.3d 117, 119-120 (9th Cir.
See United States v. Powell,
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1995) (the Government’s prima facie case is typically made
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through the sworn declaration of the IRS agent who issued the
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summons); accord, United States v. Gilleran, 992 F.2d 232, 233
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(9th cir. 1993).
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THEREFORE, IT IS ORDERED that Respondent appear before this
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District Court of the United States for the Central District of
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California in Courtroom No. 10D, Ronald Reagan Federal Building
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and United States Courthouse 411 West Fourth Street, Santa
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Ana, California 92701 on October 24, 2011, at 9:00 a.m. and
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show cause why the testimony and production of books, papers,
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records and other data demanded in the subject Internal Revenue
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Service summonses should not be compelled.
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IT IS FURTHER ORDERED that copies of this Order, the Petition, Memorandum
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of Points and Authorities, and accompanying Declaration be served
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promptly upon Respondent by any employee of the Internal Revenue
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Service or by the United States Attorney’s Office, by personal
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delivery, or by leaving copies of each of the foregoing documents
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at the Respondent’s dwelling or usual place of abode with someone
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of suitable age and discretion who resides there, or by certified
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mail.
21 IT IS FURTHER ORDERED that within ten (10) days after service upon
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Respondent of the herein described documents, Respondent shall
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file and serve a written response, supported by appropriate sworn
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statements, as well as any desired motions.
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return date of this Order, Respondent files a response with the
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Court stating that Respondent does not desire to oppose the
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relief sought in the Petition, nor wish to make an appearance,
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then the appearance of Respondent at any hearing pursuant to this
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If, prior to the
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Order to Show Cause is excused, and Respondent shall be deemed to
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have complied with the requirements of this Order.
IT IS FURTHER ORDERED that all motions and issues raised by the pleadings
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will be considered on the return date of this Order.
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issues raised by motion or brought into controversy by the
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responsive pleadings and supported by sworn statements filed
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within ten (10) days after service of the herein described
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documents will be considered by the Court.
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the Petition not contested by such responsive pleadings or by
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Only those
All allegations in
sworn statements will be deemed admitted.
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DATED: September 1, 2011
____________________________
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United States District Judge
Andrew J. Guilford
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