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UNITED STATES DISTRICT COURT

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FOR THE CENTRAL DISTRICT OF CALIFORNIA

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SOUTHERN DIVISION

11 UNITED STATES OF AMERICA, Case No. 8:23-cv-00703-FWS-KES 12 Petitioner, Order To Show Cause 13 v. 14

XR, LLC,

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19 Based upon the Petition to Enforce Internal Revenue Service Summons, 20 Memorandum of Points and Authorities, and supporting Declaration filed by the United 21 States of America, the Court finds that the United States has established a prima facie 22 case for judicial enforcement of the subject Internal Revenue Service summons. See 23 United States v. Powell, 379 U.S. 48, 57-58 (1964). 24 IT IS THEREFORE ORDERED that Respondent XR, LLC, shall appear before 25 the United States District Court for the Central District of California at the following 26 date, time, and address to show cause why the documents demanded in the subject 27 summons and described in the Petition should not be compelled: 1 Date: July 13, 2023 2 Time: 10:00 a.m. 3 Courtroom: 10D 4 Address: Ronald Reagan Federal Building and United States 5 Courthouse, 411 West Fourth Street, Santa Ana, California 6 92701 7 IT IS FURTHER ORDERED that copies of the following documents shall be 8 served on Respondent in accordance with Fed. R. Civ. P. 4 within thirty (30) days: 9 1. This Order; and 10 2. The Petition, Memorandum of Points and Authorities, and accompanying 11 Declaration. 12 Service may be effected by any employee of the IRS or the United States Attorney’s 13 Office for the Central District of California. 14 IT IS FURTHER ORDERED that within ten (10) days after service of the 15 documents described above, Respondent, if Respondent has any defense to present or 16 opposition to the petition, shall file and serve a written response supported by 17 appropriate sworn statements. If prior to the return date of this Order Respondent files a 18 response with the Court stating that Respondent does not oppose the relief sought in the 19 Petition or wish to make an appearance, then the appearance of Respondent at any 20 hearing pursuant to this Order to Show Cause shall be excused, and Respondent shall 21 comply with the summons within ten (10) days thereafter. 22 IT IS FURTHER ORDERED that if Respondent produces the documents 23 demanded in the subject summons and described in the Petition to Petitioner prior to the 24 July 13, 2023, hearing, Petitioner shall file a Notice of Withdrawal withdrawing the 25 Petition. 26 /// 27 /// 1 IT IS FURTHER ORDERED that only those issues raised in timely pleadings 2 || and supported by sworn statements filed will be considered by the Court. All allegations 3 || in the Petition not contested by a responsive pleading or by sworn statements will be 4 || deemed admitted. 5 6 IT IS SO ORDERED. 7 8 9 || Dated: May 9, 2023 Lol pS /— 10 Hon. Fred W. Slaughter

UNITED STATES DISTRICT JUDGE

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