1 TRACY L. WILKISON Acting United States Attorney 2 THOMAS D. COKER Assistant United States Attorney 3 Chief, Tax Division GAVIN L. GREENE (Cal. Bar No. 230807) 4 Assistant United States Attorney Federal Building, Suite 7211 5 300 North Los Angeles Street Los Angeles, California 90012 6 Telephone: (213) 894-4600 Facsimile: (213) 894-0115 7 E-mail: [email protected]

8 Attorneys for the United States of America

9 UNITED STATES DISTRICT COURT 10 CENTRAL DISTRICT OF CALIFORNIA 11 WESTERN DIVISION 12

13 United States of America, Case No. CV 21-4110-GW-JPRx

14 Petitioner, Order to Show Cause

15 v.

16 Linda Luong, Officer of VT Clothing Corporation 17 Respondent. 18 19 20 Based upon the Petition to Enforce Internal Revenue Service 21 Summons, Memorandum of Points and Authorities, and supporting 22 Declaration, the Court finds that Petitioner has established a prima facie 23 case for judicial enforcement of the subject Internal Revenue Service (IRS) 24 summons. See United States v. Powell,

,

, 25

(1964). 26 IT IS ORDERED that Respondent appear before this District Court of 27 the United States for the Central District of California, at the following date, 1 records, and other data demanded in the subject IRS summons should not be 2 compelled: 3 4 Date: Monday, June 28, 2021 5 Time: 8:30 a.m. 6 Courtroom: 9D 7 Address: United States Courthouse 8 350 West First Street, Los Angeles, CA 90012 9 10 IT IS FURTHER ORDERED that copies of the following documents 11 be served on Respondent (a) by personal delivery, (b) by leaving a copy at 12 Respondent’s dwelling or usual place of abode with someone of suitable age 13 and discretion who resides there, or (c) by certified mail: 14 15 1. This Order; and 16 2. The Petition, Memorandum of Points and Authorities, and 17 accompanying Declaration. 18 19 Service may be made by any employee of the IRS or the United States 20 Attorney’s Office. 21 22 IT IS FURTHER ORDERED that within ten (10) days after service 23 upon Respondent of the herein described documents, Respondent shall file 24 and serve a written response, supported by appropriate sworn statements, as 25 well as any desired motions. If, prior to the return date of this Order, 26 Respondent files a response with the Court stating that Respondent does not 27 oppose the relief sought in the Petition, nor wish to make an appearance, 1 || Show Cause is excused, and Respondent shall comply with the summons 2 | within ten (10) days thereafter. 3 IT IS FURTHER ORDERED that all motions and issues raised by 4 || the pleadings will be considered on the return date of this Order. Only those 5 issues raised by motion or brought into controversy by the responsive 6 || pleadings and supported by sworn statements filed within ten (10) days after 7 || service of the herein described documents will be considered by the Court. 8 | All allegations in the Petition not contested by such responsive pleadings or 9 || by sworn statements will be deemed admitted. 10 11 12 || DATED: May 18, 2021 Arg Be We 13 HON. GEORGE H. WU, 14 UNITED STATES DISTRICT JUDGE 15 16 17 18 19 20 21 22 23 24 25 26 27 28