The opinion
1 NICOLA T. HANNA
United States Attorney
2 THOMAS D. COKER
Assistant United States Attorney
3 Chief, Tax Division
GAVIN L. GREENE (Cal. Bar No. 230807)
4 Assistant United States Attorney
Federal Building, Suite 7211
5 300 North Los Angeles Street
Los Angeles, California 90012
6 Telephone: (213) 894-4600
Facsimile: (213) 894-0115
7 E-mail: Gavin.Greene@usdoj.gov
8 Attorneys for the United States of America
9
UNITED STATES DISTRICT COURT
10
CENTRAL DISTRICT OF CALIFORNIA
11
SOUTHERN DIVISION
12
13 United States of America, Case No. 8:19-cv-02227-DOC (KESx)
14 Petitioner, Order to Show Cause
15 v.
16 Ronald J. Channels, President of
RJ Channels, Inc.,
17
Respondent.
18
19
20 Based upon the Petition to Enforce Internal Revenue Service
21 Summons, Memorandum of Points and Authorities, and supporting
22 Declaration, the Court finds that Petitioner has established a prima facie
23 case for judicial enforcement of the subject Internal Revenue Service (IRS)
24 summons. See United States v. Powell, 379 U.S. 48, 57-58, 85 S.Ct. 248, 255,
25 13 L.Ed.2d 112, 119 (1964).
26 IT IS ORDERED that Respondent appear before this District Court of
27 the United States for the Central District of California, at the following date,
1 records, and other data demanded in the subject IRS summons should not be
2 compelled:
3
4 Date: Monday, January 27, 2020
8:30 a.m.
5 Time:
6 Courtroom:
7 Address: G United States Courthouse
8 350 West First Street, Los Angeles, CA 90012
9 G Roybal Federal Building and United States Courthouse
10 255 E. Temple Street, Los Angeles, California, 90012
11 GX Ronald Reagan Federal Building and United States
12 Courthouse
13 411 West Fourth Street, Santa Ana, California, 92701
14 G Brown Federal Building and United States Courthouse
15 3470 Twelfth Street, Riverside, California, 92501
16
17 IT IS FURTHER ORDERED that copies of the following documents
18 be served on Respondent (a) by personal delivery, (b) by leaving a copy at
19 Respondent’s dwelling or usual place of abode with someone of suitable age
20 and discretion who resides there, or (c) by certified mail:
21
22 1. This Order; and
23 2. The Petition, Memorandum of Points and Authorities, and
24 accompanying Declaration.
25
26 Service may be made by any employee of the IRS or the United States
27 Attorney’s Office.
1 IT IS FURTHER ORDERED that within ten (10) days after service
2 upon Respondent of the herein described documents, Respondent shall file
3 and serve a written response, supported by appropriate sworn statements, as
4 well as any desired motions. If, prior to the return date of this Order,
5 Respondent files a response with the Court stating that Respondent does not
6 oppose the relief sought in the Petition, nor wish to make an appearance,
7 then the appearance of Respondent at any hearing pursuant to this Order to
8 Show Cause is excused, and Respondent shall comply with the summons
9 within ten (10) days thereafter.
10 IT IS FURTHER ORDERED that all motions and issues raised by
11 the pleadings will be considered on the return date of this Order. Only those
12 issues raised by motion or brought into controversy by the responsive
13 pleadings and supported by sworn statements filed within ten (10) days after
14 service of the herein described documents will be considered by the Court.
15 All allegations in the Petition not contested by such responsive pleadings or
16 by sworn statements will be deemed admitted.
17
18 DATED: November 21, 2019 ___________________________________
DAVID O. CARTER
19
UNITED STATES DISTRICT JUDGE
20
21 Respectfully submitted,
NICOLA T. HANNA
22
United States Attorney
23 THOMAS D. COKER
24 Assistant United States Attorney
Chief, Tax Division
25
26 /s/
GAVIN L. GREENE
27
Assistant United States Attorney