Case 2:22-cv-06386-DMG-RAO Document 5 Filed 09/12/22 Page 1 of 3 Page ID #:67

1

2

3

4

5

6

7

8 UNITED STATES DISTRICT COURT

9 CENTRAL DISTRICT OF CALIFORNIA

10 WESTERN DIVISION

11 UNITED STATES OF AMERICA, Case No. CV 22-6386-DMG (RAOx) 12 Petitioner, 13 ORDER TO SHOW CAUSE [1] v. 14 YOUNG-JIK LEE, MD, PRESIDENT 15 OF YJ LEE MD, CORP.,

16 Respondent. 17

18 Based upon the Petition to Enforce Internal Revenue Service Summons, 19 Memorandum of Points and Authorities, and supporting Declaration, the Court finds that 20 Petitioner has established a prima facie case for judicial enforcement of the subject 21 Internal Revenue Service (IRS) summons. See United States v. Powell,

, 57- 22 58 (1964). 23 IT IS ORDERED that Respondent appear before this District Court of the United 24 States for the Central District of California, at the following date, time, and address, to 25 show cause why the production of books, papers, records, and other data demanded in 26 the subject IRS summons should not be compelled: 27

28 1 Case 2:22-cv-06386-DMG-RAO Document 5 Filed 09/12/22 Page 2 of 3 Page ID #:68

1 Date: November 14, 2022 2 Time: 11:00 a.m. 3 Courtroom: 8C 4 Address: United States Courthouse, Central District of California 5 350 West First Street, Los Angeles, CA 90012 6 7 IT IS FURTHER ORDERED that copies of the following documents be served 8 on Respondent (a) by personal delivery, (b) by leaving a copy at Respondent’s dwelling 9 or usual place of abode with someone of suitable age and discretion who resides there, or 10 (c) by certified mail: 11 1. This Order; and 12 2. The Petition, Memorandum of Points and Authorities, and accompanying 13 Declaration. 14 Service may be made by any employee of the IRS or the United States Attorney’s 15 Office. 16 IT IS FURTHER ORDERED that within ten (10) days after service upon 17 Respondent of the herein described documents, Respondent shall file and serve a written 18 response, supported by appropriate sworn statements, as well as any desired motions. If, 19 prior to the return date of this Order, Respondent files a response with the Court stating 20 that Respondent does not oppose the relief sought in the Petition, nor wish to make an 21 appearance, then the appearance of Respondent at any hearing pursuant to this Order to 22 Show Cause is excused, and Respondent shall comply with the summons within ten (10) 23 days thereafter. 24 IT IS FURTHER ORDERED that all motions and issues raised by the pleadings 25 will be considered on the return date of this Order. Only those issues raised by motion 26 or brought into controversy by the responsive pleadings and supported by sworn 27 statements filed within ten (10) days after service of the herein described documents will 28 2 ase 2:22-cv-06386-DMG-RAO Document5 Filed 09/12/22 Page 3of3 Page ID #:69

1 || be considered by the Court. All allegations in the Petition not contested by such 2 || responsive pleadings or by sworn statements will be deemed admitted. 4 | DATED: September 12, 2022 Lol Jn . 5 DOLLY PEE UNITED STATES DISTRICT JUDGE 7 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28