# United States v. Jiajie Chen > District Court, C.D. California · April 28, 2022 URL: https://www.frixlaw.com/law-library/cases/9979725 ## Case - **Court:** District Court, C.D. California - **Decided:** April 28, 2022 - **Opinion:** 100trialcourt - **Cited by:** 0 later opinions in the Frix Law Library ## Citator (automated) - No negative treatment found by the automated citator. That is not the same as a confirmation that the case is good law; read the citing cases. - Full citator and citing cases: https://www.frixlaw.com/law-library/cases/9979725 ## Opinion text Case 2:22-cv-02515-SVW-AS Document 5 Filed 04/28/22 Page 1 of 3 Page ID #:39 1 2 3 4 5 6 7 UNITED STATES DISTRICT COURT 8 FOR THE CENTRAL DISTRICT OF CALIFORNIA 9 10 UNITED STATES OF AMERICA, No. 2:22-cv-02515-SVW-AS 11 Petitioner, ORDER TO SHOW CAUSE 12 v. 13 JIAJIE CHEN, 14 Respondent. 15 16 Upon the Petition and supporting Memorandum of Points and Authorities, and the 17 supporting Declaration to the Petition, the Court finds that Petitioner has established its 18 prima facie case for judicial enforcement of the subject Internal Revenue Service (“IRS” 19 and “Service”) summons. See United States v. Powell, 379 U.S. 48, 57-58 (1964); see 20 also Crystal v. United States, 172 F.3d 1141, 1143-1144 (9th Cir. 1999); United States v. 21 Jose, 131 F.3d 1325, 1327 (9th Cir. 1997); Fortney v. United States, 59 F.3d 117, 119- 22 120 (9th Cir. 1995) (the Government’s prima facie case is typi cally made through the 23 sworn declaration of the IRS agent who issued the summons); accord, United States v. 24 Gilleran, 992 F.2d 232, 233 (9th Cir. 1993). 25 THEREFORE, IT IS ORDERED that Respondent appear before this District 26 Court of the United States for the Central District of California in Courtroom No. 10A, 27 28 ____ First Street United States Courthouse 1 Case 2:22-cv-02515-SVW-AS Document 5 Filed 04/28/22 Page 2 of 3 Page ID #:40 1 350 West First Street, 2 Los Angeles, California 90012 3 4 ____ Roybal Federal Building and United States Courthouse 5 255 E. Temple Street, 6 Los Angeles, California 90012 7 8 ____ Ronald Reagan Federal Building and United States Courthouse 9 411 West Fourth Street, 10 Santa Ana, California 92701 11 12 ____ Brown Federal Building and United States Courthouse 13 3470 Twelfth Street, Riverside, California 92501 14 15 on __M_a_y_ 1_6_, _2_02_2_______, at _____1_:3_0_ _p .m. 16 and show cause why the production of books, papers, records and other data 17 demanded in the subject Internal Revenue Service summons should not be compelled. 18 IT IS FURTHER ORDERED that copies of this Order, the Petition, Memorandum 19 of Points and Authorities, and accompanying Declaration be served promptly upon 20 Respondent by any employee of the Internal Revenue Service or by the United States 21 Attorney’s Office, by personal delivery, or by leaving copies of each of the foregoing 22 documents at the Respondent’s dwelling or usual place of abode with someone of 23 suitable age and discretion who resides there, or by certified mail. 24 IT IS FURTHER ORDERED that within ten (10) days after service upon 25 Respondent of the herein described documents, Respondent shall file and serve a written 26 response, supported by appropriate sworn statements, as well as any desired motions. If, 27 prior to the return date of this Order, Respondent files a response with the Court stating 28 that Respondent does not desire to oppose the relief sought in the Petition, nor wish to 2 Case 2:22-cv-02515-SVW-AS Document5 Filed 04/28/22 Page3of3 Page ID #:41 1 |) make appearance, then the appearance of Respondent at any hearing pursuant to this 2 || Order to Show Cause is excused, and Respondent shall be deemed to have complied with 3 | the requirements of this Order. 4 IT IS FURTHER ORDERED that all motions and issues raised by the pleadings 5 || will be considered on the return date of this Order. Only those issues raised by motion 6 | or brought into controversy by the responsive pleadings and supported by sworn 7 || statements filed within ten (10) days after service of the herein described documents will 8 || be considered by the Court. All allegations in the Petition not contested by such 9 || responsive pleadings or by sworn statements will be deemed admitted. 10 11 LO p.)pae 12 Dated: April 28, 2022 >