The opinion of the court was delivered by: Marilyn L. Huff, Chief Judge United States District Court
ORDER TO SHOW CAUSE RE:
ENFORCEMENT OF INTERNAL
Upon the petition of the United States and the Declaration of Revenue Agent Jay Higgins, including the exhibits attached thereto, it is hereby
ORDERED that the Respondent, J. Cameron Campbell appear before United States Courthouse, 940 Front Street, San Diego, California, on the 7th day of March, 2003, at 1:30 p.m., to show cause why he should not be compelled to obey the Internal Revenue Service Summonses served upon him.
It is further ORDERED that:
1. A copy of this Order, together with the petition and its exhibits, shall be personally served upon the respondent within 21 days of the date that this Order is served upon counsel for the United States or as soon thereafter as possible. Pursuant to Fed.R.Civ.P. 4(c)(2), the Court hereby appoints the group manager of Revenue Agent Jay Higgins, and all federal employees designated by that group manager, to serve process in this case.
2. Proof of any service done pursuant to paragraph 2, above, shall be filed with the Clerk as soon as practicable.
3. Because the file in this case reflects a prima facie showing that the investigations are being conducted for legitimate purposes, that the inquiries may be relevant to those purposes, that the information sought is not already within the Commissioner's possession, and that the administrative steps required by the Internal Revenue Code have been followed, United States v. Powell, 379 U.S. 48, 57-58 (1964), the burden of coming forward has shifted to respondent to oppose enforcement of the summonses.
4. If the respondent has any defense to present or opposition to the petition, such defense or opposition shall be made in writing and filed with the Clerk of Court and copies served on counsel for the United States in Washington, D.C., at least 14 days prior to the date set for the show cause hearing. The United States may file a reply memorandum to any opposition at least 5 days prior to the date set for the show cause hearing.
5. At the show cause hearing, the Court will consider all issues raised by the respondent. Only those issues brought into controversy by the responsive pleadings and supported by affidavit will be considered. Any uncontested allegation in the petition will be considered admitted.
6. Respondent may notify the Court, in a writing filed with the Clerk of Court and served on counsel for the Unite States in Washington, D.C., at least 14 days prior to the date set for the show cause hearing, that the respondent has no objection to enforcement of the summonses. The respondent's appearance at the hearing will then be excused.
The Clerk shall forward copies of this Order to counsel for the United States, at the address indicated on its pleadings.
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