United States v. Kevin Kang

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UNITED STATES DISTRICT COURT

8 CENTRAL DISTRICT OF CALIFORNIA

WESTERN DIVISION

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10 UNITED STATES OF AMERICA, Case No. 2:24-cv-951-WLH-JC 11 Petitioner, Order to Show Cause 12

v. 13 KEVIN KANG as OFFICER OF 14

EDGEMINE, INC.; KEVIN KANG

15 as OFFICER OF WEST LIBERTY 16 INS. CO.; CHRISTIN Y. KANG as

OFFICER OF EDGEMINE, INC.;

17 CHRISTIN Y. KANG as OFFICER 18 OF WEST LIBERTY INS. CO., 19 Respondents. 20 21 Based upon the Petition to Enforce Internal Revenue Service 22 Summonses, Memorandum of Points and Authorities, and supporting 23 Declaration, the Court finds that Petitioner has established a prima facie 24 case for judicial enforcement of the subject Internal Revenue Service (IRS) 25 summonses. See United States v. Powell, 379 U.S. 48, 57-58 (1964). 26 IT IS ORDERED that Respondents appear before this United States 27 District Court for the Central District of California, at the following date, time, and address, to show cause why the testimony and production of books, 1 papers, records, and other data demanded in the petition to enforce IRS 2 summonses should not be compelled: 3 …