United States v. Kathleen A. Reffert

TRACY L. WILKISON Acting United States Attorney THOMAS D. COKER Assistant United States Attorney Chief, Tax Division JOLENE TANNER (Cal. Bar No. 285320) Assistant United States Attorney

Federal Building, Suite 7211 300 North Los Angeles Street Los Angeles, California 90012 Telephone: (213) 894-3544 Facsimile: (213) 894-0115 E-mail: [email protected]

Attorneys for the United States of America

UNITED STATES DISTRICT COURT CENTRAL DISTRICT OF CALIFORNIA

SOUTHERN DIVISION UNITED STATES OF AMERICA, Case No. 8:21-cv-00720-CJC-JDE

Petitioner, ORDER TO SHOW CAUSE v. KATHLEEN A. REFFERT,

Respondent.

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 (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 Date: May 25, 2021 Time: 10:00 a.m.

Courtroom: 6A Address: Ronald Reagan Federal Building and United States Courthouse

411 West Fourth Street, Santa Ana, California, 92701 IT IS FURTHER ORDERED that copies of the following documents be served on Respondent (a) by personal delivery, (b) by leaving a copy at Respondent’s dwelling or usual place of abode with someone of suitable age and discretion who resides there, or (c) by certified mail:

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 (“USAO”). Service shall be effected by not later than May 10, 2021 to be effective with respect to the current hearing date and the USAO shall file a proof of service or a statement that service has not been effected by May 10, 2021. If service is not effected by May 10, 2021, the hearing set for May 25, 2021 will not proceed.

IT IS FURTHER ORDERED that within ten (10) days after service upon Respondent of the herein described documents, Respondent shall file and serve a written response, supported by appropriate sworn statements, as well as any desired motions. If, prior to the return date of this Order, 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 the return date of this Order. Only those issues raised by motion or brought into controversy by the responsive pleadings and supported by sworn statements filed within ten (10) days after service of the herein described documents will be considered by the Court. Allegations in the Petition not contested by such responsive pleadings or by sworn statements may be deemed admitted.

DATED: April 28, 2021

J D. EARLY ited States Magistrate Judge Respectfully submitted, TRACY L. WILKISON Acting United States Attorney

THOMAS D. COKER Assistant United States Attorney Chief, Tax Division /s/ JOLENE TANNER Assistant United States Attorney Attorneys for United States of America