The opinion
1 E. MARTIN ESTRADA
United States Attorney
2 THOMAS D. COKER
Assistant United States Attorney
3 Chief, Tax Division
ROBERT F. CONTE (Cal. Bar No. 157582)
4 Assistant United States Attorney
Federal Building, Suite 7211
5 300 North Los Angeles Street
Los Angeles, California 90012
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Telephone: (213) 894-6607
Facsimile: (213) 894-0115
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E-mail: robert.conte@usdoj.gov
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Attorneys for Petitioner
9 United States of America
10 UNITED STATES DISTRICT COURT
11 FOR THE CENTRAL DISTRICT OF CALIFORNIA
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13 UNITED STATES OF AMERICA, No. 5:24-cv-00974-KK-SHK
14 Petitioner,
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v. ORDER TO SHOW CAUSE
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GIASH U. KAZI,
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Respondent.
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1 Based upon the Petition to Enforce Internal Revenue Service Summons,
2 Memorandum of Points and Authorities, and supporting Declaration, the Court finds that
3 Petitioner has established a prima facie case for judicial enforcement of the subject
4 Internal Revenue Service (IRS) summons. See United States v. Powell, 379 U.S. 48, 57-
5 58, 85 S.Ct. 248, 255, 13 L.Ed.2d 112, 119 (1964).
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IT IS ORDERED that Respondent appears before this District Court of the
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United States for the Central District of California, at the following date, time, and
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address, to show cause why the testimony. records and information demanded in the
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subject IRS summons should not be compelled:
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Date: July 11, 2024
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Time: 10:30 a.m.
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Courtroom: 3
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Address: G United States Courthouse
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350 W. First Street, Los Angeles, California 90012
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G Roybal Federal Building and United States Courthouse
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17 255 E. Temple Street, Los Angeles, California 90012
18 G Ronald Reagan Federal Building and United States Courthouse
19 411 West Fourth Street, Santa Ana, California 92701
20 G4 George E. Brown, Jr. United States Courthouse
21 3470 Twelfth Street, Riverside, California 92501
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23 IT IS FURTHER ORDERED that copies of the following documents be served
24 on Respondent (a) by personal delivery, (b) by leaving a copy at Respondent’s dwelling
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or usual place of abode with someone of suitable age and discretion who resides there, or
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(c) by certified mail:
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1. This Order; and
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2. The Petition, Memorandum of Points and Authorities, and accompanying
1 || Service may be made by any employee of the IRS or the United States Attorney’s
2 || Office.
3 IT IS FURTHER ORDERED that within ten (10) days after service upon
4 Respondent of the herein described documents, Respondent shall file and serve a written
5 response, supported by appropriate sworn statements, as well as any desired motions. If,
6 prior to the return date of this order, Respondent files a response with the Court stating
7 that Respondent does not oppose the relief sought in the Petition, nor wish to make an
8 appearance, then the appearance of Respondent at any hearing pursuant to this Order to
? Show Cause is excused, and Respondent shall comply with the summons within ten (10)
days thereafter.
D IT IS FURTHER ORDERED that all motions and issues raised by the pleadings
13 will be considered on the return date of this Order. Only those issues raised by motion
14 | 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
16 || be considered by the Court. All allegations in the Petition not contested by such
17 || fesponsive pleadings or by sworn statements will be deemed admitted.
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19 | DATED: May 28, 2024 | KW
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21 HONORABLE KENLY KIYA KATO
29 UNITED STATES DISTRICT JUDGE
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