1 ISMAIL J. RAMSEY (CABN 189820) United States Attorney 2 MICHELLE LO (NYRN 4325163) Chief, Civil Division 3 BENJAMIN J. WOLINSKY (CABN 305410) Assistant United States Attorney 4 450 Golden Gate Avenue, Box 36055 5 San Francisco, California 94102-3495 Telephone: (415) 436-6996 6 Facsimile: (415) 436-6748 [email protected] 7 Attorneys for the United States 8 9 UNITED STATES DISTRICT COURT 10 NORTHERN DISTRICT OF CALIFORNIA 11 OAKLAND DIVISION 12 UNITED STATES OF AMERICA, ) Case No. 4:23-cv-03451-KAW 13 ) Petitioner, ) ORDER TO SHOW CAUSE WHY INTERNAL 14 ) REVENUE SERVICE SUMMONSES SHOULD v. ) NOT BE ENFORCED 15 ) MIROSLAV G. SARBAEV, in his individual ) AS MODIFIED 16 capacity and in his official capacity as president ) of Your Net Works, Inc. ) 17 ) Respondent. ) 18 ) ) 19 20 Good cause having been shown by the Petitioner upon its petition filed in the above-titled 21 proceeding, it is hereby: 22 ORDERED that Respondent Miroslav G. Sarbaev (“Respondent”) appear before this Court on 23 the 16th day of November, 2023, at 1:30 p.m., in Courtroom No. 4, United States District Court, 1301 24 Clay Street, Oakland, California, and then and there show cause, if any, why Respondent should not be 25 compelled to appear and provide documents and testimony as required by the summonses heretofore 26 served upon Respondent as alleged and set forth in particular in said petition; and it is further: 27 ORDERED that a copy of this Order to Show Cause, together with a copy of the aforesaid 1 || Procedure on or before 2 || September 8, 2023; and it is further: 3 ORDERED that □□□□□□□□□□□□□□□□□□□□□ days before the return _date of this Order on or before 4 || September 29, 2023, Respondent may file and serve a written response to the petition, supported by 5 || appropriate affidavit(s) or declaration(s) in conformance with

, as well as any motion 6 || Respondent desires to make. thatthe Petitioner may file and serve a written reply to such response, if 7 || any, 8 || Orderthat by October 13, 2023. Notwithstanding, by October 13, 2023, Petitioner shall file a proposed 9 || order inclusive of all relief sought by way of the petition. 10 All motions and issues raised by the pleadings will be considered enthe-+eturn-date-ofthis Order, 11 |] and only those issues raised by motion or brought into controversy by the responsive pleadings and 12 || supported by affidavit(s) or declaration(s) will be considered atthe return-ofthis-Order. and Respondent 13 || is advised that any uncontested allegation in the petition will be considered admitted. See Foster v. 14 || Adams & Assocs., Inc.,

, at *3 n.3 (N.D. Cal. July 6, 2020) (citing Booth v. United 15 || States,

(9th Cir. 2019)) (declining to consider argument raised for the first time 16 || during oral argument); Sloan v. Gen. Motors LLC, No. 16-CV-07244-EMC,

, at *5 17 || (N.D. Cal. Sept. 14, 2020) (arguments made for first time at hearing were waived). 18 IT IS SO ORDERED. 19 || Dated: August 14, 2023 ‘

H. KANDIS A. STMORE 21 UnitedsStates Magistrate Judge 22 23 24 25 26 27 28 ORDER TO SHOW CAUSE