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United States v. Smith

UNITED STATES DISTRICT COURT EASTERN DISTRICT OF CALIFORNIA


April 6, 2009

UNITED STATES OF AMERICA AND DENNIS STIFFLER, REVENUE OFFICER, INTERNAL REVENUE SERVICE, PETITIONERS,
v.
THOMAS SMITH, RESPONDENT.

The opinion of the court was delivered by: Sandra M. Snyder United States Magistrate Judge

ORDER TO SHOW CAUSE RE ENFORCEMENT OF INTERNAL REVENUE SUMMONSES Date: June 5, 2009 Time: 9:30 a.m. Ctrm: 7

Upon review of Petitioners United States of America and Revenue Officer Dennis Stiffler's Petition to Enforce Internal Revenue Service Summonses, and the Memorandum of Points and Authorities and Declaration of Dennis Stiffler filed in support of the petition,

IT IS HEREBY ORDERED that Respondent Thomas Smith ("Respondent") appear before the United States District Court for the Eastern District of California, 2500 Tulare Street, Fresno, California, in Courtroom No. 7, on the 5th day of June, 2009, at 9:30 a.m. to show cause why he should not be compelled to obey the Internal Revenue Service summonses served upon him on November 3, 2008 and attached to the Declaration of Dennis Stiffler.

IT IS HEREBY FURTHER ORDERED that a copy of this Order to Show Cause, together with one copy of each of the Petition to Enforce Internal Revenue Service Summonses, and the Memorandum of Points and Authorities and Declaration of Dennis Stiffler filed in support of the petition, shall be served upon Respondent on or before May 8, 2009.

IT IS HEREBY FURTHER ORDERED that within 14 days of service of a copy of this Order to Show Cause and accompanying papers, Respondent shall file and serve a written response to the Petition to Enforce Internal Revenue Service Summonses, supported by the appropriate declaration(s), as well as any motions Respondent desires to make. The United States may file a reply. All motions and issues raised by the respondent will be considered on the return date of this Order, and any uncontested allegations in the Petition to Enforce Internal Revenue Service Summonses will be deemed admitted. Issues that are not raised by motion, or are not brought into controversy by the responsive pleadings and supported by declarations(s), will not be considered on the return date of this Order.

IT IS SO ORDERED.

20090406

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