The opinion
1 DAVID A. HUBBERT
Acting Assistant Attorney General
2
3 MICHAEL R. PAHL
Trial Attorney
4
United States Department of Justice, Tax Division
5 P.O. Box 683, Ben Franklin Station
Washington, D.C. 20044
6
Telephone: (202) 598-5863
7 Fax: (202) 514-6770
E-mail: michael.r.pahl@usdoj.gov
8
9
Attorneys for United States of America
10
11 UNITED STATES DISTRICT COURT FOR THE
CENTRAL DISTRICT OF CALIFORNIA
12
13
UNITED STATES OF AMERICA, ) Case No. 5:21-CV-1088-JGB-SHKx
14 )
Petitioner, ) NOTICE OF HEARING AND
15 ) ORDER TO SHOW CAUSE
v. )
16 )
ROBERT P. HESS )
17 )
Respondent. )
18 _________________________________ )
19
Upon the petition of the United States, the Memorandum of Points and Authorities,
20
and the Declaration of Roma Parker, including the exhibits attached thereto, it is hereby
21
22 ORDERED that the respondent, Robert P. Hess, appear before United States Judge
23
Jesus G. Bernal in that Judge’s courtroom in the George E. Brown Federal Building.
24
3420 Twelfth Street, Courtroom 1, Riverside, CA on the 1st day of November,
25
26 2021 at 9:00 a.m. to show cause why he should not be compelled to obey the Internal
27
Revenue Service summons served upon him.
1 It is further ORDERED that:
2
1. A copy of this Order, together with the Petition, Memorandum of Points of
3
and Authorities, and Declaration of Roma Parker and its exhibits, shall be served upon
4
5 the respondent in accordance with Fed. R. Civ. P. 4, within 60 days of the date that this
6
Order is served upon counsel for the United States or as soon thereafter as possible.
7
Under Fed. R. Civ. P. 4.1(a), the Court hereby appoints Revenue Agent Roma Parker,
8
9 and all other persons designated by her, to effect service in this case. Service may also be
10
made by the United States marshal or deputy marshal.
11
2. Proof of any service done pursuant to paragraph 1, above, shall be filed with
12
13 the Clerk as soon as practicable.
14
3. Since the file in this case reflects a prima facie showing that the examination
15
is being conducted for legitimate purposes, that the inquiries may be relevant to those
16
17 purposes, that the information sought is not already within the Commissioner’s
18
possession, and that the administrative steps required by the Internal Revenue Code have
19
been followed, United States v. Powell, 379 U.S. 48, 57-58 (1964), the burden of coming
20
21 forward has shifted to the respondent to oppose enforcement of the summons.
22
4. If the respondent has any defense to present or opposition to the petition,
23
24 such defense or opposition shall be made in writing and filed with the Clerk of Court and
25 copies served on counsel for the United States in Washington D.C., at least 21 days prior
26
to the date set for the show cause hearing. The United States may file a reply
27
memorandum to any opposition at least 5 court days prior to the date set for the show
2
cause hearing.
3
4 5. At the show cause hearing, the Court will consider only those issues brought
5|| into controversy by the responsive pleadings and supported by affidavit or declaration.
6
Any uncontested allegation in the petition will be considered admitted.
7
8 6. The respondent may notify the Court, in a writing filed with the Clerk and
served on counsel for the United States in Washington, D.C., at least 14 days prior to the
10
date set for the show cause hearing, that the respondent has no objection to enforcement
11
12|| of the summonses. The respondent’s appearance at the hearing will then be excused.
13
14
Dated this 13" of July, 2021
15
16
17 /
18 UNITxp STATES DIS#&ic 1 JUDGE
19
20
21
22
23
24
25
26
27
28