the Government’s prima facie case is 26 typically made through the sworn declaration of the IRS agent who issued the 27 summons
How later courts described this case
- the Government’s prima facie case is 26 typically made through the sworn declaration of the IRS agent who issued the 27 summons
Written by the judges who cited it.
The opinion
1 NICOLA T. HANNA
United States Attorney
2 THOMAS D. COKER
Assistant United States Attorney
3 Chief, Tax Division
JEREMY BURKHARDT (Cal. Bar No. 321744)
4 Assistant United States Attorney
Federal Building, Suite 7211
5 300 North Los Angeles Street
Los Angeles, California 90012
6 Telephone: (213) 894-5810
Facsimile: (213) 894-0115
7 E-mail: Jeremy.Burkhardt@usdoj.gov
8 Attorneys for Petitioner
United States of America
9
10 UNITED STATES DISTRICT COURT
11 FOR THE CENTRAL DISTRICT OF CALIFORNIA
12 SOUTHERN DIVISION
13 UNITED STATES OF AMERICA, Case No. 8:20-cv-00943-DOC
14 Petitioner,
ORDER TO SHOW CAUSE
15 v.
16 BRIAN E. BREWTON,
17 Respondent.
18
19 Upon the Petition and supporting Memorandum of Points and Authorities, and the
20 supporting Declarations to the Petition, the Court finds that Petitioner has established its
21 prima facie case for judicial enforcement of the subject Internal Revenue Service (“IRS”
22 and “Service”) summons. See United States v. Powell, 379 U.S. 48, 57-58, 85 S.Ct. 248,
23 13 L.Ed.2d 112 (1964); see also Crystal v. United States, 172 F.3d 1141, 1143-1144 (9th
24 Cir. 1999); United States v. Jose, 131 F.3d 1325, 1327 (9th Cir. 1997); Fortney v. United
25 States, 59 F.3d 117, 119-120 (9th Cir. 1995) (the Government’s prima facie case is
26 typically made through the sworn declaration of the IRS agent who issued the
27 summons); accord, United States v. Gilleran, 992 F.2d 232, 233 (9th Cir. 1993).
1 THEREFORE, IT IS ORDERED that Respondent and Government counsel
2 || shall appear before this District Court of the United States for the Central District of
3 | California in Courtroom No. 9D,
4 ____ United States Courthouse
5 350 W. First Street,
6 Los Angeles, California 90012
7
8 ____ Roybal Federal Building and United States Courthouse
255 E. Temple Street,
10 Los Angeles, California 90012
il
12 X Ronald Reagan Federal Building and United States Courthouse
13 411 West Fourth Street, Santa
14 Ana, California 92701
15
16 ____ Brown Federal Building and United States Courthouse
17 3470 Twelfth Street, Riverside, California 92501
18
on SEPTEMBER 14, 2020, at 8:30 A.M.
20 and show cause why the testimony and production of books, papers, records and
21 |] other data demanded in the subject Internal Revenue Service summons should not be
22 || compelled.
23 IT IS FURTHER ORDERED that copies of this Order, the Petition, Memorandum
24 || of Points and Authorities, and accompanying Declaration be served promptly upon
25 || Respondent by any employee of the Internal Revenue Service or by the United States
26 || Attorney’s Office, by personal delivery, or by leaving copies of each of the foregoing
27 || documents at the Respondent’s dwelling or usual place of abode with someone of
28 || suitable age and discretion who resides there, or by certified mail.
1 IT IS FURTHER ORDERED that within ten (10) days after service upon
2 || Respondent of the herein described documents, Respondent shall file and serve a written
3 || response, supported by appropriate sworn statements, as well as any desired motions. If,
4 | prior to the return date of this Order, Respondent files a response with the Court stating
5 || that Respondent does not desire to oppose the relief sought in the Petition, nor wish to
6 || make an appearance, then the appearance of Respondent at any hearing pursuant to this
7 || Order to Show Cause is excused, and Respondent shall be deemed to have complied with
8 || the requirements of this Order.
IT IS FURTHER ORDERED that all motions and issues raised by the pleadings
10 || will be considered on the return date of this Order. Only those issues raised by motion
11 | or brought into controversy by the responsive pleadings and supported by sworn
12 || statements filed within ten (10) days after service of the herein described documents will
13 || be considered by the Court. All allegations in the Petition not contested by such
14 | responsive pleadings or by sworn statements will be deemed admitted.
Ahan 0 Crater
16 || Dated: August 17, 2020
UNITED STATES DISTRICT JUDGE
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