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SHOW-CAUSE ORDER RE
ENFORCEMENT OF IRS SUMMONS
- 1 -
IN THE UNITED STATES DISTRICT COURT FOR THE
NORTHERN DISTRICT OF CALIFORNIA
SAN FRANCISCO DIVISION
UNITED STATES OF AMERICA,
)
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No.C-05-3792-SC
Petitioner,
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v.
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ORDER TO SHOW CAUSE RE
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ENFORCEMENT OF IRS
JOHN C. COHAN, aka Christopher
)
SUMMONSES
Cohan,
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Respondent.
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Upon consideration of the United States' Petition to Enforce Internal Revenue Service
Summonses, Memorandum in support thereof, and Declaration of Revenue Agent Michele Peirano in
support thereof, the Court finds that the United States has established a prima facie case under United
States v. Powell, 379 U.S. 48, 58 (1964) for enforcement of the Internal Revenue Service summonses at
issue. Accordingly, IT IS HEREBY ORDERED that respondent, John C. Cohan, also known as
Christopher Cohan, appear before the undersigned United States District Judge, in Courtroom No. 1,
450 Golden Gate Avenue, San Francisco, California 94102, on December 2, 2005 (approximately 60
days after the entry of this Order), at 10:00 a.m., to show cause why he should not be compelled to
obey the four Internal Revenue Service summonses served upon him.
///
Case 3:05-cv-03792-PJH Document 5 Filed 09/23/2005 Page 1 of 3
United States of America v. Cohan
Doc. 5
Dockets.Justia.com
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SHOW-CAUSE ORDER RE
ENFORCEMENT OF IRS SUMMONS
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It is further ORDERED that:
1.
A copy of this Order, together with the Petition to Enforce Internal Revenue Service
Summonses and the Declaration of Michele Peirano, shall be served in accordance with Fed. R. Civ. P.
4 upon respondent within 14 days of the date that this Order is entered or as soon thereafter as possible.
2.
Since the file in this case reflects a prima facie showing that the IRS investigation is being
conducted for a legitima