United States v. John Q. Rodgers

Opinion

Case 2:22-cv-03805-PA-SK Document 7 Filed 06/15/22 Page 1 of 3 Page ID #:53

United States Attorney THOMAS D. COKER Assistant United States Attorney Chief, Tax Division ANDREW T. PRIBE (Cal. Bar No. 254904) Assistant United States Attorney Federal Building, Suite 7211 300 North Los Angeles Street Los Angeles, California 90012 Telephone: (213) 894-6551 Facsimile: (213) 894-0115 E-mail: andrew.t.pribe@usdoj.gov

Attorneys for Petitioner United States of America

UNITED STATES DISTRICT COURT FOR THE CENTRAL DISTRICT OF CALIFORNIA WESTERN DIVISION UNITED STATES OF AMERICA, No. 2:22-cv-3805 PA (SKx) Petitioner, ORDER TO SHOW CAUSE v. JOHN Q. RODGERS, 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 administrative 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. 1995) (the Government’s prima facie case is 1 Case 2:22-cv-03805-PA-SK Document 7 Filed 06/15/22 Page 2 of 3 Page ID #:54

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. 9A, United States Courthouse, 350 W. 1st Street, Los Angeles, California 90012 on July 25, 2022, at 1:30 p.m. and show cause why the testimony and production of books, papers, records and other data demanded in the subject Internal Revenue Service administrative summons should not be compelled. IT IS FURTHER ORDERED that copies of this order and the petition, memorandum of points and authorities, and accompanying declaration be served no later than June 23, 2022 upon Respondent by any employee of the Internal Revenue Service or by the United States Attorney’s Office, by personal delivery, or by leaving copies of each of the foregoing documents at Respondent’s dwelling or usual place of abode with someone of suitable age and discretion who resides there, or by certified mail. Petitioner shall file a proof of service within seven days of the date of this Order. IT IS FURTHER ORDERED that within fourteen (14) days after service upon Respondents 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 do 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. Petitioner shall file its reply, if any, within seven days of receipt of Respondent’s response. 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 2 Case 2:22-cv-03805-PA-SK Document 7 Filed 06/15/22 Page 3of3 Page ID #:55

considered by the Court. All allegations in the petition not contested by such responsive pleadings or by sworn statements will be deemed admitted. IT IS SO ORDERED. _ DATED: June 15, 2022 Lit, Catt PERCY ANDERSON UNITED STATES DISTRICT JUDGE