BottomLine Lawyers Professional Corporation v. United States of America

Filing 10

ORDER ADOPTING 9 FINDINGS and RECOMMENDATIONS, in full, signed by Judge Garland E. Burrell, Jr. on 4/10/2014. Respondent's 5 Motion to Dismiss is GRANTED. Petitioner's 2 Application to Quash is DISMISSED without prejudice and this case is CLOSED. (Marciel, M)

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UNITED STATES DISTRICT COURT

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FOR THE EASTERN DISTRICT OF CALIFORNIA

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BOTTOMLINE LAWYERS PC,

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Petitioner,

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No. 2:13-mc-0127 GEB DAD

v.

ORDER

UNITED STATES OF AMERICA,

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Respondent.

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Petitioner Bottomline Lawyers PC, proceeding through attorney Richard A. Hall, filed a

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petition to quash an Internal Revenue Service (“IRS”) summons pursuant to 26 U.S.C. §

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7609(b)(2). The case was referred to a U.S. Magistrate Judge pursuant to Local Rule 302(c)(10).
On February 11, 2014, the magistrate judge filed findings and recommendations herein

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which were served on all parties and which contained notice to all parties that any objections to

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the findings and recommendations were to be filed within fourteen days after service of the

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findings and recommendations. The fourteen day period has expired, and no party has filed

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objections to the findings and recommendations.
The court has reviewed the file and finds the findings and recommendations to be

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supported by the record and by the magistrate judge’s analysis.

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Accordingly, IT IS HEREBY ORDERED that:
1. The findings and recommendations filed February 11, 2014 (Dkt. No. 9) are
adopted in full;

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2. Respondent’s January 8, 2014 motion to dismiss (Dkt. No. 5) is granted;

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3. Petitioner’s petition to quash filed December 11, 2013 (Dkt. No. 2) is dismissed

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without prejudice; and
4. This case is closed.
Dated: April 10, 2014

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