| Date Filed |
Document # |
Attachment # |
Short Description |
Long Description |
Upload date |
SHA1 hash |
| 2004-06-17 |
1 |
0 |
Miscellaneous Document |
PETITION to enforce Internal Revenue Service Summons; exhibits A & B (afc) |
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| 2004-06-18 |
2 |
0 |
Order to Show Cause |
ORDER TO SHOW CAUSE: by Judge Susan Oki Mollway - filed by USA - ordered that respondent William Campbell, Jr. appear 11:00 7/26/04 to Mag Judge Leslie E. Kobayashi (afc) |
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| 2004-07-16 |
3 |
0 |
Minutes - Miscellaneous |
EO :Continued : [Order to Show Cause as to Why Respondent Should Not Be Compelled to Obey the Internal Revenue Service Summons Served Upon Him on May 11, 2004] from 07/26/2004 11:00:00 AM to 08/30/2004 10:30:00 AM before LEK. cc: all counsel [2-1] ( Ct Rptr : ) JUDGE Mag Judge Leslie E. Kobayashi (eps) |
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| 2004-08-13 |
4 |
0 |
Service - Miscellaneous |
RETURN OF SERVICE executed upon respondent William Campbell Jr. on 8/11/04 (eps) |
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| 2004-08-17 |
5 |
0 |
Response/Reply - Miscellaneous |
Respondent William Campbell Jr. submission: "Common Law Venue: "Accepting your Draft and Offcer of a Redraft by Peaceful Negotiation in lieu of Judicial Notice" [2-1] (sealed) |
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| 2004-08-27 |
6 |
0 |
Minutes - Miscellaneous |
EO: The Court, having reviewed Petitioner the United States of America's ("Petitioner") Petition to Enforce Internal Revenue Service Summons, filed June 17, 2004, hereby informs the parties of its inclination to grant the petition based, in part, on the requirements set forth in United States v. Powell, 379 U.S. 48, 57-58 (1964). The Government need only establish a prima facie case for the enforcement of a summons under Powell. Under the standard set forth therein, the Government must show: (1) that the summon was issued for a legitimate purpose; (2) that the requested data may be relevant to that purpose; (3) that the data is not already within the Government's possession; and (4) that the administrative steps required by the Code have been followed. See id. at 57-58. The Government need only make a minimal showing with regard to these elements, and such a showing is generally made by the declaration/affidavit of the agent seeking the enforcement of the summons. See United States v. Will, 671 F.2d 963, 966 (6th Cir. 1982); see also United States v. Blackman, 72 F.3d 1418-22 (9th Cir. 1995). Once the Government has made a prima face case, the burden of proof shifts to the taxpayer objecting to the summons to "challenge the summons on any appropriate ground.'" Powell, 379 U.S. at 58 (quoting Reisman v. Caplin, 375 U.S. 440, 449 (1964)). The taxpayer must allege specific facts and evidence to support allegations of bad faith or improper purpose. SeeCrystal v. United States, 172 F.3d 1141, 1144 (9th Cir. 1999). Moreover, while the government must meet only a minimal threshold to demonstrate relevance and purpose, the burden on the taxpayer to prove government wrongdoing is significantly greater. United States v. Stuckey, 646 F.2d 1369 (9th Cir. 1981), cert denied, 455 U.S. 942 (1982). The Court is inclined to find here that Petitioner has sufficiently set forth in its Petition precisely what investigation is being conducted with regard to Respondent William Campbell, Jr., and the relevance of the documents it seeks pursuant to the same. Further, Agent Chow has submitted a Declaration in support of the Petition which attests that the summons is necessary to the investigation into Respondent's tax liabilities and states that all required administrative procedures were followed. Based on the papers submitted and the declaration thereto, the Court is inclined to find that the investigation is legitimate pursuant to 26 U.S.C. 7602, which permits the IRS to issue summonses for purposes of determining the liability of any person for any internal revenue tax, and to grant the Petition on that basis. The Court notes, this inclination is intended only to help the parties prepare for oral argument and is not the Court's final decision in the matter. Rather, the parties are encouraged to raise relevant case law and/or facts to show the Court why its inclination is mistaken or correct. cc: all counsel [1-1] () JUDGE Mag Judge Leslie E. Kobayashi (afc) |
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| 2004-08-30 |
7 |
0 |
Minutes - Miscellaneous |
EP: Order to Show Cause as to Why Respondent Should Not Be Compelled to Obey the Internal Revenue Service Summons Served Upon Him on May 11, 2004 - IRS Office Alan Chow present. Statement made by Respondent. Government submits. Ching to prepare Order based on the Court's inclination. [2-1] (Ct Rptr: FTR-C7; CD 22; Time: 1:31-1:34) JUDGE Mag Judge Leslie E. Kobayashi (afc) |
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| 2004-09-01 |
8 |
0 |
Findings and Recommendations |
Magistrate's FINDINGS AND RECOMMENDATION on Petition to Enforce Internal Revenue Service Summons [1-1] by Mag Judge Leslie E. Kobayashi - [court recommends that an order be entered as follows: (1) that the IRS summons served on William Campell Jr. shall be enforced and he shall obey the summons in full; (2) that respondent shall provide U.S. supporting documentation for the Collection Information Statement 15 days after the filing of the above-referenced order; (3) should resondent fail to fulfill the either of the requirements of this order then the U.S. may move this court for a hearing on M/contempt of this order] (cc: all counsel and/or parties of record) (afc) |
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| 2004-09-22 |
9 |
0 |
Order |
ORDER adopting magistrate's findings and recommendation [8-1] - by Judge Susan Oki Mollway (cc: all counsel and/or parties of record) (afc) |
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| 2004-09-30 |
10 |
0 |
Response - Miscellaneous |
Respondent William Campbell Jr. submission of "Accepted for Value dated 9/29/04" (afc) |
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| 2004-09-30 |
11 |
0 |
Notice (Other) |
NOTICE of surety act and bond - submitted by respondent William Campbell Jr. (afc) |
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| 2004-10-06 |
12 |
0 |
Miscellaneous Document |
PETITION by petitioner United States of America for OSC why respondent should not be held in contempt; declaration of Harry Yee; exhibits A and B; declaration of A. Chow (afc) |
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| 2004-10-06 |
13 |
0 |
Order to Show Cause |
ORDER TO SHOW CAUSE why respondent (William Campbell, Jr.) should not be held in contempt by Judge Susan Oki Mollway filed by USA - ordered that respondent William Campbell, Jr. appear for OSC HEARING SET FOR 9:00 10/25/04 to Judge Susan Oki Mollway (afc) |
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| 2004-10-08 |
14 |
0 |
Service - Miscellaneous |
RETURN OF SERVICE - service of petition for OSC, OSC, minutes executed upon respondent William Campbell Jr. on 10/08/04 - filed by USA (afc) |
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| 2004-10-25 |
15 |
0 |
Minutes - Miscellaneous |
EP: Order to Show Cause Why William Campbell Jr. Should Not Be Held in Contempt - Defendant William Campbell Jr. Present. Arguments. Order to Show Cause Why William Campbell Jr. Should Not Be Held in Contempt - Granted. Court orders the defendant remanded to the custody of the USM. Mr. Ching to prepare the order. [13-1] (Ct Rptr: Debra Chun) JUDGE Judge Susan Oki Mollway (afc) |
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