1 DAVID A. HUBBERT Acting Assistant Attorney General 2 3 MICHAEL R. PAHL Trial Attorney 4 United States Department of Justice, Tax Division 5 P.O. Box 683, Ben Franklin Station Washington, D.C. 20044 6 Telephone: (202) 598-5863 7 Fax: (202) 514-6770 E-mail: michael.r.pahl@usdoj.gov 8 9 Attorneys for United States of America 10 11 UNITED STATES DISTRICT COURT FOR THE

CENTRAL DISTRICT OF CALIFORNIA

12 13 UNITED STATES OF AMERICA, ) Case No. 5:21-CV-1088-JGB-SHKx 14 ) Petitioner, ) NOTICE OF HEARING AND 15 ) ORDER TO SHOW CAUSE v. ) 16 )

ROBERT P. HESS )

17 ) Respondent. ) 18 _________________________________ ) 19 Upon the petition of the United States, the Memorandum of Points and Authorities, 20 and the Declaration of Roma Parker, including the exhibits attached thereto, it is hereby 21 22 ORDERED that the respondent, Robert P. Hess, appear before United States Judge 23 Jesus G. Bernal in that Judge’s courtroom in the George E. Brown Federal Building. 24 3420 Twelfth Street, Courtroom 1, Riverside, CA on the 1st day of November, 25 26 2021 at 9:00 a.m. to show cause why he should not be compelled to obey the Internal 27 Revenue Service summons served upon him. 1 It is further ORDERED that: 2 1. A copy of this Order, together with the Petition, Memorandum of Points of 3 and Authorities, and Declaration of Roma Parker and its exhibits, shall be served upon 4 5 the respondent in accordance with Fed. R. Civ. P. 4, within 60 days of the date that this 6 Order is served upon counsel for the United States or as soon thereafter as possible. 7 Under Fed. R. Civ. P. 4.1(a), the Court hereby appoints Revenue Agent Roma Parker, 8 9 and all other persons designated by her, to effect service in this case. Service may also be 10 made by the United States marshal or deputy marshal. 11 2. Proof of any service done pursuant to paragraph 1, above, shall be filed with 12 13 the Clerk as soon as practicable. 14 3. Since the file in this case reflects a prima facie showing that the examination 15 is being conducted for legitimate purposes, that the inquiries may be relevant to those 16 17 purposes, that the information sought is not already within the Commissioner’s 18 possession, and that the administrative steps required by the Internal Revenue Code have 19 been followed, United States v. Powell, 379 U.S. 48, 57-58 (1964), the burden of coming 20 21 forward has shifted to the respondent to oppose enforcement of the summons. 22 4. If the respondent has any defense to present or opposition to the petition, 23 24 such defense or opposition shall be made in writing and filed with the Clerk of Court and 25 copies served on counsel for the United States in Washington D.C., at least 21 days prior 26 to the date set for the show cause hearing. The United States may file a reply 27 memorandum to any opposition at least 5 court days prior to the date set for the show 2 cause hearing. 3 4 5. At the show cause hearing, the Court will consider only those issues brought 5|| into controversy by the responsive pleadings and supported by affidavit or declaration. 6 Any uncontested allegation in the petition will be considered admitted. 7 8 6. The respondent may notify the Court, in a writing filed with the Clerk and served on counsel for the United States in Washington, D.C., at least 14 days prior to the 10 date set for the show cause hearing, that the respondent has no objection to enforcement 11 12|| of the summonses. The respondent’s appearance at the hearing will then be excused. 13 14 Dated this 13" of July, 2021 15 16 17 / 18 UNITxp STATES DIS#&ic 1 JUDGE 19 20 21 22 23 24 25 26 27 28