United States v. John Q. Rodgers

• Court: District Court, C.D. California
• Decided: June 15, 2022
• Docket: 2:22-cv-03805
• Status: Unknown

Opinion

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

1 TRACY L. WILKISON United States Attorney 2 THOMAS D. COKER 3 Assistant United States Attorney Chief, Tax Division 4 ANDREW T. PRIBE (Cal. Bar No. 254904) 5 Assistant United States Attorney Federal Building, Suite 7211 6 300 North Los Angeles Street 7 Los Angeles, California 90012 Telephone: (213) 894-6551 8 Facsimile: (213) 894-0115 9 E-mail: andrew.t.pribe@usdoj.gov

10 Attorneys for Petitioner 11 United States of America

12 UNITED STATES DISTRICT COURT 13 FOR THE CENTRAL DISTRICT OF CALIFORNIA 14 WESTERN DIVISION 15 UNITED STATES OF AMERICA, No. 2:22-cv-3805 PA (SKx) 16 Petitioner, 17 ORDER TO SHOW CAUSE v. 18 JOHN Q. RODGERS, 19 Respondent. 20

21 Upon the petition and supporting memorandum of points and authorities, and the 22 supporting declaration to the petition, the Court finds that Petitioner has established its 23 prima facie case for judicial enforcement of the subject Internal Revenue Service 24 administrative summons. See United States v. Powell, 379 U.S. 48, 57-58, 85 S.Ct. 248, 25 13 L.Ed.2d 112 (1964); see also Crystal v. United States, 172 F.3d 1141, 1143-1144 (9th 26 Cir. 1999); United States v. Jose, 131 F.3d 1325, 1327 (9th Cir. 1997); Fortney v. United 27 States, 59 F.3d 117, 119-120 (9th Cir. 1995) (the Government’s prima facie case is 28 1 Case 2:22-cv-03805-PA-SK Document 7 Filed 06/15/22 Page 2 of 3 Page ID #:54

1 typically made through the sworn declaration of the IRS agent who issued the 2 summons); accord, United States v. Gilleran, 992 F.2d 232, 233 (9th Cir. 1993). 3 THEREFORE, IT IS ORDERED that Respondent appear before this District 4 Court of the United States for the Central District of California in Courtroom No. 9A, 5 United States Courthouse, 350 W. 1st Street, Los Angeles, California 90012 on July 25, 6 2022, at 1:30 p.m. and show cause why the testimony and production of books, papers, 7 records and other data demanded in the subject Internal Revenue Service administrative 8 summons should not be compelled. 9 IT IS FURTHER ORDERED that copies of this order and the petition, 10 memorandum of points and authorities, and accompanying declaration be served no later 11 than June 23, 2022 upon Respondent by any employee of the Internal Revenue Service 12 or by the United States Attorney’s Office, by personal delivery, or by leaving copies of 13 each of the foregoing documents at Respondent’s dwelling or usual place of abode with 14 someone of suitable age and discretion who resides there, or by certified mail. Petitioner 15 shall file a proof of service within seven days of the date of this Order. 16 IT IS FURTHER ORDERED that within fourteen (14) days after service upon 17 Respondents of the herein described documents, Respondent shall file and serve a 18 written response, supported by appropriate sworn statements, as well as any desired 19 motions. If, prior to the return date of this order, Respondent files a response with the 20 Court stating that Respondent do not desire to oppose the relief sought in the petition, 21 nor wish to make an appearance, then the appearance of Respondent at any hearing 22 pursuant to this order to show cause is excused, and Respondent shall be deemed to have 23 complied with the requirements of this order. Petitioner shall file its reply, if any, within 24 seven days of receipt of Respondent’s response. 25 IT IS FURTHER ORDERED that all motions and issues raised by the pleadings 26 will be considered on the return date of this order. Only those issues raised by motion or 27 brought into controversy by the responsive pleadings and supported by sworn statements 28 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

1 || considered by the Court. All allegations in the petition not contested by such responsive 2 || pleadings or by sworn statements will be deemed admitted. 3 IT IS SO ORDERED. _ 4 || DATED: June 15, 2022 Lit, Catt 5 PERCY ANDERSON UNITED STATES DISTRICT JUDGE 7 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28