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United States of America v. Cindy Lee Sheehan

IN THE UNITED STATES DISTRICT COURT FOR THE EASTERN DISTRICT OF CALIFORNIA SACRAMENTO DIVISION


February 28, 2012

UNITED STATES OF AMERICA
PETITIONER,
v.
CINDY LEE SHEEHAN,
RESPONDENT.

ORDER

Upon the petition of the United States, the Declaration of Revenue Officer Jose Arteaga, including Exhibit A attached thereto, and the United States' Petition to Enforce Internal Revenue Service Summons:

IT IS HEREBY ORDERED that Respondent, CINDY LEE SHEEHAN ("Respondent") appear before United States Magistrate Judge Moulds, Courtroom # 26 of the United States Courthouse at 501 I Street, Sacramento, California 95814 on April 19, 2012, at 11:00 A.M., to show cause why she should not be compelled to obey the Internal Revenue Service summons served upon her.

IT IS FURTHER ORDERED that: 1. A copy of this Order, together with the Petition and declaration and its exhibit, shall be served in accordance with Rule 4(e) of the Federal Rules of Civil Procedure upon the Respondent within twenty-one (21) days of the date that this Order is served upon counsel for the United States or as soon thereafter as possible. Pursuant to Federal Rule of Civil Procedure 4.1(a), the Court hereby appoints Revenue Officer Arteaga and all other persons designated by him to effect service in this case.

2. Proof of any service done pursuant to paragraph one (1), above, shall be filed with the Clerk as soon as is practicable.

3. Because the file in this case reflects a prima facie showing that the investigation is being conducted for a legitimate purpose, that the inquiries may be relevant to that purpose, 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 substantially followed, see 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, see Lidas, Inc. V. United States, 238 F.3d 1076, 1082 (9th Cir. 2001).

4. If Respondent has any defense to present or an opposition to the Petition, such defense or opposition shall be made in writing and filed with the Clerk and copies served on counsel for the United States at least fourteen (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 five (5) court 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 and served on counsel for the United States at least fourteen (14) days prior to the date set for the show cause hearing, that Respondent has no objection to enforcement of the summons. Respondent's appearance at the hearing will then be excused.

Respondent is hereby notified that a failure to comply with this Order may subject Respondent to sanctions for contempt of court.

EXHIBIT A

20120228

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