United States of America v. Deborah Smith

UNITED STATES DISTRICT COURT

CENTRAL DISTRICT OF CALIFORNIA

WESTERN DIVISION

9 10 United States of America, Case No. 2:25-cv-08785 11 Petitioner, ORDER TO SHOW CAUSE v. 14 Deborah Smith, 15 Respondent. 16 17 Based upon the Petition to Enforce Internal Revenue Service Summons, 18 Memorandum of Points and Authorities, and supporting Declaration, the Court finds that 19 Petitioner has established a prima facie case for judicial enforcement of the subject 20 Internal Revenue Service (IRS) summons. See United States v. Powell, 379 U.S. 48, 57- 21 58 (1964). 22 IT IS ORDERED that Respondent appear before this District Court of the United 23 States for the Central District of California, at the following date, time, and address, to 24 show cause why her testimony and production of books, papers, records and other data 25 demanded in the subject IRS summons should not be compelled: 26 27 Date: December 17, 2025 Time: 10:00 a.m. Courtroom: 750 Address: G United States Courthouse 350 West First Street, Los Angeles, CA 90012 Gx Roybal…