[HEADING OMITTED]
ORDER TO SHOW CAUSE
Date: ___________________________________
Time: ___________________________________
Upon review of the petition, the Declaration of _________________
Agent ____________________, and at the request of the United States of America,
IT IS HEREBY ORDERED that _______________________________ appear before the
District Court for the ______________________ District of
_____________________________ , in Courtroom No.________________ on the _______
day of ___________________________, 1997, at __________ a.m., to show cause why
he should not be compelled to obey the Internal Revenue Service summons served
upon him on _____________________________ to which he has failed to fully
respond.
IT IS HEREBY FURTHER ORDERED that, at that time,
____________________________________ show cause why he should not be required to
permit the copying of all documents responsive to the requests set forth in the
summons served upon him on _________________________________.
IT IS HEREBY FURTHER ORDERED that a copy of this order, together with
copies of the Petition to Enforce Internal Revenue Service Summons and the
Declaration of ________________________________ and all exhibits attached
thereto, be served upon _____________________________ in accordance with the
provisions of Rule 4(e) of the Federal Rules of Civil Procedure on or before
______________________________ and that such service be effectuated by either
a Deputy U.S. Marshal or any agent of the Internal Revenue Service provided such
agent meets the requirements of Rule 4(c)(2) of the Federal Rules of Civil
Procedure.
IT IS HEREBY FURTHER ORDERED that within ten (10) days of service of
copies of this order, the Petition, and the Declaration, the respondent shall
file and serve a written response to the Petition, supported by appropriate
affidavits, as well as any motions the respondent desires to make. All motions
and issues raised by the pleadings will be considered on the return date of this
order. Only those issues raised by motion or brought into controversy by the
responsive pleadings, and supported by affidavit(s), will be considered on the
return date of this order. Any uncontested allegation in the Petition will be
considered admitted.
Dated:_________________________
__________________________________________________
JUDGE
UNITED STATES DISTRICT COURT
| October 1997
| Tax Resource Manual 29
|