UNITED STATES DISTRICT COURT

CENTRAL DISTRICT OF CALIFORNIA

  
 _____________________________________  )
 Peymon Mottahedeh, pro se,             )   Case #07-CV-2103-
                                        )                                    
              Petitioner,               )                                  
                                        )                                   
             v.                         )RESPONSE TO ORDER TO SHOW CAUSE
R. SAVALA, Internal Revenue Officer,    )
        United States,                  )
INTERNAL REVENUE SERVICE,               )
		United States                     )
BANK OF AMERICA, Custodian of Records   ) 
              Respondents.              )                                       
______________________________________  )

Petitioner Peymon Mottahedeh hereby responds to the Court’s IN CHAMBERS – COURT ORDER of April 10, 2007 to show cause why this case should not be dismissed as moot.

Petitioner seeks to have the Court quash the Internal Revenue Service (IRS) Summons to the Bank of America, a copy of which was attached to the Petition.  This IRS summons was issued February 8, 2007, and set the date for appearance of the summoned party on March 16, 2007.  This IRS summons is a third-party summons governed by Internal Revenue Code (IRC) section (§) 7609, under which Petitioner is a “person entitled to notice of a summons under subsection (a)”.  However, the IRS failed to notify Petitioner of this summons, and Petitioner only became aware of it third hand, as he documents in the attached Declaration of Eric Erickson.

The instant matter is not moot even though Bank of American has already, prematurely, turned over the summoned documents to the IRS.  For it is still possible for this Court to order the IRS to destroy all copies of the documents produced by Bank of America, and to declare that all information derived from those documents are the poisoned fruit of a poisoned tree.  Precedent for such relief is provided in Church of Scientology v. United States, 113 S. Ct 447, 450 (1992), and more recently, in Redeker-Barry v. United States et al., Eleventh Circuit, Docket #06-14066 (February 22, 2007).

Such an order from this Court is appropriate since Petitioner exercised his rights under IRC §7609(b) as quickly as possible after he learned of the IRS summons.  The fact that such quick action was not quick enough to stop the Bank of America from producing the documents is due merely to the failure of the IRS properly to notify Petitioner, as required of the IRS by law.

Petitioner therefore asks this Court to Order

1.      that the Petition is not moot;

2.      that the documents already received by the IRS from Bank of America under the IRS summons in question should be destroyed;

3.      that the IRS should interrupt and terminate all activities based on these documents; and

4.      that the instant case should proceed to discovery and trial.

I declare that this RESPONSE TO ORDER TO SHOW CAUSE and its attached DECLARATION OF ERIC ERICKSON were served by First Class Mail on AUSA George S. Cardona, Federal Building, Room 7211, 300 North Los Angeles Street, Los Angeles, California 90012.

Dated: April 23, 2007                                     ___________________________

                                                                        Peymon Mottahedeh, Petitioner pro se