Filing 11

ORDER by Hon. Thelton E. Henderson adopting 8 Magistrate Judge's Report and Recommendation to grant petition to enforce IRS summons. Government to file proposed order by 02/05/13. (tehlc3, COURT STAFF) (Filed on 1/29/2013)

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1 2 IN THE UNITED STATES DISTRICT COURT 3 FOR THE NORTHERN DISTRICT OF CALIFORNIA 4 5 6 UNITED STATES OF AMERICA, 7 8 9 ORDER ADOPTING MAGISTRATE JUDGE’S REPORT AND RECOMMENDATION TO GRANT PETITION v. KENT SATO, 10 Respondent. 11 For the Northern District of California United States District Court NO. C12-4916 TEH Petitioner, 12 On December 18, 2012, Magistrate Judge Nathanael Cousins issued a report and 13 recommendation that the verified petition to enforce an Internal Revenue Service (“IRS”) 14 summons be granted in this case. The government served the report and recommendation on 15 Respondent Kent Sato by mail on January 7, 2013. Sato, who has made no appearance in 16 this matter, filed no objections within the time allowed under Federal Rule of Civil Procedure 17 72(b)(2). 18 Having carefully reviewed the report and recommendation, the Court finds good cause 19 to adopt it in its entirety. Accordingly, the Court GRANTS the government’s petition. On or 20 before February 5, 2013, the government shall file a proposed order enforcing the summons. 21 22 IT IS SO ORDERED. 23 24 Dated: 01/29/13 25 26 27 28 THELTON E. HENDERSON, JUDGE UNITED STATES DISTRICT COURT

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