1 || E. MARTIN ESTRADA United States Attomey 2 | THOMAS D. COKE Assistant United States Attorney 3 || Chief, Tax Division ROBERT F. CONTE (Cal. Bar No. 157582) 4 || Assistant United States Attorney Federal Building, Suite 7211 5 300 North Los ngcles Street 6 Los Angeles, California 90012 Telephone: GB) 894-6607 7 Facsimile: (213) 894-0115 © E-mail: [email protected] 8 Attorneys for Petitioner 9 || United States of America 10 UNITED STATES DISTRICT COURT 11 FOR THE CENTRAL DISTRICT OF CALIFORNIA 12 13 | UNITED STATES OF AMERICA, No. 8:24-cv-00003-ADS 14 Petitioner, 15 V. ORDER TO SHOW CAUSE 16 | KAYLOR DST SERVICES, LLC; M7 MICHAEL LEE KAYLOR, 18 Respondents. 19 20 21 22 23 24 25 26 27 28

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1 Based upon the Petition to Enforce Internal Revenue Service Summons, 2 Memorandum of Points and Authorities, and supporting Declaration, the Court finds that 3 Petitioner has established a prima facie case for judicial enforcement of the subject 4 Internal Revenue Service (IRS) summonses. See United States v. Powell,

, 5 57-58,

,

(1964). 6 IT IS ORDERED that Respondents appear before this District Court of the 7 United States for the Central District of California, at the following date, time, and 8 address, to show cause why the production of books, papers, records, and other data 9 demanded in the subject IRS summonses, specifically those documents and records set 10 forth in Attachment 3, paragraphs 1 – 9, and 11, to the summonses should not be 11 compelled: 12 Date: February 14, 2024 13 Time: 10:00 a.m. 14 Crtrm: 6B, 6th Floor 15 16 Address: GX Ronald Reagan Federal Building and United States Courthouse 17 411 West Fourth Street, Santa Ana, California 92701 18 19 20 21 22 23 24 25 IT IS FURTHER ORDERED that copies of the following documents be served 26 on Respondents (a) by personal delivery, (b) by leaving a copy at Respondents’ dwelling 27 or usual place of abode with someone of suitable age and discretion who resides there, or 28 (c) by certified mail: 1 2. The Petition, Memorandum of Points and Authorities, and accompanying 2 Declaration. 3 Service may be made by any employee of the IRS or the United States Attorney’s 4 Office. 5 IT IS FURTHER ORDERED that within ten (10) days after service upon 6 Respondents of the herein described documents, Respondents shall file and serve a 7 written response, supported by appropriate sworn statements, as well as any desired 8 motions. If, prior to the return date of this order, Respondents file a response with the 9 Court stating that Respondents do not oppose the relief sought in the Petition, nor wish 10 to make an appearance, then the appearance of Respondents at any hearing pursuant to 11 this Order to Show Cause is excused, and Respondents shall comply with the summons 12 within ten (10) days thereafter. 13 IT IS FURTHER ORDERED that all motions and issues raised by the pleadings 14 will be considered on the return date of this Order. Only those issues raised by motion 15 or brought into controversy by the responsive pleadings and supported by sworn 16 17 statements filed within ten (10) days after service of the herein described documents will 18 be considered by the Court. All allegations in the Petition not contested by such 19 responsive pleadings or by sworn statements will be deemed admitted. 20 21 DATED: January 16, 2024 22 _____/_s_/ _A__u_tu__m_n_ _D__. _S_p_a_e_t_h________ ___ 23 UNITED STATES MAGISTRATE JUDGE 24 25 26 27 28