United States of America v. William R Miller
Filing
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ORDER TO SHOW CAUSE by Judge Andrew J. Guilford; IT IS ORDERED that Respondent appear on 11/7/2011 10:00 AM before Judge Andrew J. Guilford and show cause why testimony and production of books, papers, records and other data demanded in the subject IRS summons should not be compelled. IT IS FURTHER ORDERED that within 10 days after service, Respondent shall file and serve response(see Order for specifics). (ln)
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ANDRÉ BIROTTE JR.
United States Attorney
SANDRA R. BROWN
Assistant United States Attorney
Chief, Tax Division
TAMAR KOUYOUMJIAN (CA SBN 254148)
Assistant United States Attorney
Room 7211, Federal Building
300 North Los Angeles Street
Los Angeles, California 90012
Telephone: (213) 894-7388
Facsimile: (213) 894-0115
Email: tamar.kouyoumjian@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,
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) Case No. SACV 11-1412-AG(MLGx)
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Petitioner,
) ORDER TO SHOW CAUSE
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vs.
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WILLIAM R. MILLER,
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Respondent.
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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”) summons.
See United States v. Powell, 379
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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.
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.
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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,
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Ronald Reagan Federal Building and United States Courthouse
411 West Fourth Street,
Santa Ana, California 92701
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on November 7, 2011, at 10:00 a.m. and show cause why the
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testimony and production of books, papers, records and other data
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demanded in the subject Internal Revenue Service summons should
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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.
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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. If, prior to the
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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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Order to Show Cause is excused, and Respondent shall be deemed to
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have complied with the requirements of this Order.
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IT IS FURTHER ORDERED that all motions and issues raised by the
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pleadings will be considered on the return date of this Order.
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Only those issues raised by motion or brought into controversy by
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the 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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sworn statements will be deemed admitted.
All allegations in
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DATED:September 14, 2011
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___________________________
United States District Judge
Andrew J. Guilford
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Presented By:
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ANDRÉ BIROTTE JR.
United States Attorney
SANDRA R. BROWN
Assistant United States Attorney
Chief, Tax Division
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________________________________
TAMAR KOUYOUMJIAN
Assistant United States Attorney
Attorneys for United States of America
Petitioner
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