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8 UNITED STATES DISTRICT COURT

9 CENTRAL DISTRICT OF CALIFORNIA

10 SOUTHERN DIVISION

11 United States of America, Case No. 8:19-cv-02225 JLS-DFM 12 13 Petitioner, Order to Show Cause

14 v. 15 Ronald J. Channels, President of 16 Channels & Channels, Inc., 17 Respondent. 18 19 20 21 22 23 24 25 26 27 1 Based upon the Petition to Enforce Internal Revenue Service 2 Summons, Memorandum of Points and Authorities, and supporting 3 Declaration, the Court finds that Petitioner has established a prima facie 4 case for judicial enforcement of the subject Internal Revenue Service (IRS) 5 summons. See United States v. Powell,

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(1964). 7 IT IS ORDERED that Respondent appear before this District Court of 8 the United States for the Central District of California, at the following date, 9 time, and address, to show cause why the production of books, papers, 10 records, and other data demanded in the subject IRS summons should not be 11 compelled: 12 13 Date: Friday, February 7, 2020 14 Time: 10:30 a.m. 15 Courtroom: 10A 16 Address: Ronald Reagan Federal Building and United States 17 Courthouse 18 411 West Fourth Street, Santa Ana, California, 92701 19 20 21 IT IS FURTHER ORDERED that copies of the following documents 22 be served on Respondent (a) by personal delivery, (b) by leaving a copy at 23 Respondent’s dwelling or usual place of abode with someone of suitable age 24 and discretion who resides there, or (c) by certified mail: 25 1. This Order; and 26 2. The Petition, Memorandum of Points and Authorities, and 27 accompanying Declaration. 1 || Service may be made by any employee of the IRS or the United States 2 | Attorney’s Office. 3 IT IS FURTHER ORDERED that within ten (10) days after service 4 || upon Respondent of the herein described documents, Respondent shall file 5 | and serve a written response, supported by appropriate sworn statements, as 6 || well as any desired motions. If, prior to the return date of this Order, 7 || Respondent files a response with the Court stating that Respondent does not 8 || oppose the relief sought in the Petition, nor wish to make an appearance, 9 | then the appearance of Respondent at any hearing pursuant to this Order to 10 || Show Cause is excused, and Respondent shall comply with the summons 11 || within ten (10) days thereafter. 12 IT IS FURTHER ORDERED that all motions and issues raised by 13 || the pleadings will be considered on the return date of this Order. Only those 14 || issues raised by motion or brought into controversy by the responsive 15 || pleadings and supported by sworn statements filed within ten (10) days after 16 || service of the herein described documents will be considered by the Court. 17 || All allegations in the Petition not contested by such responsive pleadings or 18 || by sworn statements will be deemed admitted. 19 IT IS SO ORDERED. 20 DATED: November 27, 2019 . 21 22 Hon, Josephine. Staton 23 UNITED STATES DISTRICT JUDGE 24 25 26 27 28