Bowman v. Internal Revenue Service

Filing 23

ORDER signed by Judge Morrison C. England, Jr on 9/7/2010 ORDERING that The 22 Findings and Recommendations filed July 29, 2010, are ADOPTED. Defendant's 16 motion to dismiss, filed October 15, 2009 is GRANTED and this action is DISMISSED. The Clerk is directed to close the file. CASE CLOSED. (Duong, D)

(PS) Bowman v. Internal Revenue Service

Doc. 23

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IN THE UNITED STATES DISTRICT COURT FOR THE EASTERN DISTRICT OF CALIFORNIA

ANGELO ISIDORY BOWMAN, Plaintiff, vs. INTERNAL REVENUE SERVICE,1 Defendant. __________________________________/

No. 2:09-cv-00167-MCE-GGH PS

ORDER

On July 29, 2010, the magistrate judge filed findings and recommendations herein which were served on the parties and which contained notice that any objections to the findings and recommendations were to be filed within fourteen days. No objections were filed. Accordingly, the court presumes any findings of fact are correct. See Orand v. United States, 602 F.2d 207, 208 (9th Cir. 1979). The magistrate judge's conclusions of law are reviewed de novo. See Britt v. Simi Valley Unified School Dist., 708 F.2d 452, 454 (9th Cir. 1983). ///

The proper defendant in this case is the United States of America. 1
Dockets.Justia.com

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The court has reviewed the applicable legal standards and, good cause appearing, concludes that it is appropriate to adopt the Findings and Recommendations in full. Accordingly, IT IS ORDERED that: 1. The Findings and Recommendations filed July 29, 2010, are ADOPTED; and 2. Defendant's motion to dismiss, filed October 15, 2009 (docket #16), is granted, and this action is dismissed. The Clerk is directed to close the file. Dated: September 7, 2010 ________________________________ MORRISON C. ENGLAND, JR. UNITED STATES DISTRICT JUDGE

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