UNITED STATES DISTRICT COURT CENTRAL DISTRICT OF CALIFORNIA WESTERN DIVISION
August 23, 2012
UNITED STATES OF AMERICA,
ESTHER K. CHOW, RESPONDENT.
NOTE: CHANGES MADE BY THE COURT
Order to Show Cause
*Note Changes Made by the Court
Based upon the Petition to Enforce Internal Revenue Service Summons, Memorandum of Points and Authorities, and 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, 255, 13 L.Ed.2d 112, 119 (1964). IT IS ORDERED that Respondent appear before this District Court of the United States for the Central District of California, at the following date, time, and address, to show cause why the production of books, papers, records, and other data demanded in the subject IRS summons should not be compelled:
Date/Time: Monday, September 24, 2012 at 1:30 p.m. Address: United States Courthouse
312 North Spring Street, Los Angeles, California, 90012 Courtroom 16
IT IS FURTHER ORDERED that copies of the following documents be served on Respondent (a) by personal delivery:
1. This Order; and
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 Attorney's Office. IT IS FURTHER ORDERED that by September 17, 2012, Respondent shall file and serve a written response, supported by appropriate sworn statements, as well as any desired motions. If, prior to September 24, 2012, Respondent files a response with the Court stating that Respondent does not oppose the relief sought in the Petition, nor wish to make an appearance, then the appearance of Respondent at any hearing pursuant to this Order to Show Cause is excused, and Respondent shall comply with the summons within ten (10) days thereafter. IT IS FURTHER ORDERED that all motions and issues raised by the pleadings will be considered on September 24, 2012. Only those issues raised by motion or brought into controversy by the responsive pleadings and supported by sworn statements will be considered by the Court. All allegations in the Petition not contested by such responsive pleadings or by sworn statements will be deemed admitted.
U.S. DISTRICT COURT JUDGE
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