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7 UNITED STATES DISTRICT COURT 8 CENTRAL DISTRICT OF CALIFORNIA WESTERN DIVISION 9

10 UNITED STATES OF AMERICA, Case No. 2:24-cv-951-WLH-JC 11 Petitioner, Order to Show Cause 12

v. 13 KEVIN KANG as OFFICER OF 14 EDGEMINE, INC.; KEVIN KANG 15 as OFFICER OF WEST LIBERTY 16 INS. CO.; CHRISTIN Y. KANG as OFFICER OF EDGEMINE, INC.; 17 CHRISTIN Y. KANG as OFFICER 18 OF WEST LIBERTY INS. CO., 19 Respondents. 20 21 Based upon the Petition to Enforce Internal Revenue Service 22 Summonses, Memorandum of Points and Authorities, and supporting 23 Declaration, the Court finds that Petitioner has established a prima facie 24 case for judicial enforcement of the subject Internal Revenue Service (IRS) 25 summonses. See United States v. Powell,

(1964). 26 IT IS ORDERED that Respondents appear before this United States 27 District Court for the Central District of California, at the following date, time, and address, to show cause why the testimony and production of books, 1 papers, records, and other data demanded in the petition to enforce IRS 2 summonses should not be compelled: 3 Date: April 11, 2024 4 Time: 10:00 a.m. 5 Courtroom: 9B 6 Address: United States Courthouse 7 350 West First Street, Los Angeles, CA 90012 8 9 IT IS FURTHER ORDERED that copies of the following documents 10 be served on Respondents (a) by personal delivery, (b) by leaving a copy at 11 Respondents’ dwelling or usual place of abode with someone of suitable age 12 and discretion who resides there, or (c) by certified mail: 13 1. This Order; and 14 2. The Petition, Memorandum of Points and Authorities, and 15 accompanying Declaration. 16 Service may be made by any employee of the IRS or the United States 17 Attorney’s Office. 18 IT IS FURTHER ORDERED that within ten (10) days after service 19 upon each Respondent of the herein described documents, each Respondent 20 shall file and serve a written response, supported by appropriate sworn 21 statements, as well as any desired motions. If, prior to the return date of 22 this Order, Respondents file a response with the Court stating that 23 Respondents do not oppose the relief sought in the Petition, nor wish to 24 make an appearance, then the appearance of Respondents at any hearing 25 pursuant to this Order to Show Cause is excused, and Respondents shall 26 comply with the summonses within ten (10) days thereafter. 27 IT IS FURTHER ORDERED that all motions and issues raised by 1 issues raised by motion or brought into controversy by the responsive 2 | pleadings and supported by sworn statements filed within ten (10) days after 3 || service of the herein described documents will be considered by the Court. 4 || All allegations in the Petition not contested by such responsive pleadings or 5 || by sworn statements will be deemed admitted. 6 IT IS SO ORDERED. 7 8 || Dated: 2/28/2024 oa ZL. fe 9 HON. WESLEY L. HSU 10 UNITED STATES DISTRICT JUDGE

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