Upon the Petition and supporting Memorandum of Points and Authorities, and the supporting Declaration, the Court finds that Petitioner has established a prima facie case for judicial enforcement of the subject Internal Revenue Service (IRS) summons. See United States v. Powell, 379 U.S. 48, 57‐58, 85 S.Ct. 248, 13 L.Ed.2d 112 (1964).
Therefore, IT IS ORDERED that Respondent appear before this District Court of the United States for the Central District of California, at the following address on specified dated and time, and show cause why the testimony and production of books, papers, records, and other data demanded in the subject IRS summons after December 31, 2007 should not be compelled:
Date: Monday, September 21, 2009
Address: G United States Courthouse
312 North Spring Street, Los Angeles, California, 90012 G Roybal Federal Building and United States Courthouse
255 E. Temple Street, Los Angeles, California, 90012 X Ronald Reagan Federal Building and United States Courthouse 411 West Fourth Street, Santa Ana, California, 92701
G Brown Federal Building and United States Courthouse
3470 Twelfth Street, Riverside, California, 92501 G
IT IS FURTHER ORDERED that copies of the following documents be served on Respondent by personal delivery, leaving a copy at Respondent's dwelling or usual place of abode with someone of suitable age and discretion who resides there, or certified mail:
2. The Petition, Memorandum of Points and Authorities, and accompanying Declaration.
Service may be made by any employee of the IRS or the United States ...