Rader et al v. USA

Filing 15

ORDER. The Recommendation of United States Magistrate Judge 14 filed 06/01/2009, is APPROVED AND ADOPTED. Steven R. Raders and Vivian L. Raders Petition To Quash an IRS 3rd Party Summons; Steven R. Raders and Vivian L. Raders Request for a Show Ca use/Evidentiary Hearing; Steven R. Raders and Vivian L. Raders Request for Protective Orders; Affidavits and Supporting Documentation; Certificate of Mailing 1 filed 12/04/2008, is DENIED. United States Motion To Summarily Deny the Petition To qua sh and Counter-Petition To Enforce the Internal Revenue Summons 11 filed 01/12/2009, is GRANTED. Judgment SHALL ENTER on behalf of defendant, the United States of America, and against plaintiffs, Steven R. Rader and Vivian L. Rader, as to all claims and causes of action asserted herein. Defendant is AWARDED its costs. This case is DISMISSED WITH PREJUDICE. By Judge Robert E. Blackburn on 06/23/2009.(sah, )

IN THE UNITED STATES DISTRICT COURT FOR THE DISTRICT OF COLORADO Judge Robert E. Blackburn Civil Case No. 08-cv-02639-REB-KMT STEVEN R. RADER, and VIVIAN L. RADER, Petitioners, v. THE UNITED STATES OF AMERICA, Respondent. ORDER ADOPTING RECOMMENDATION OF THE UNITED STATES MAGISTRATE JUDGE Blackburn, J. The matter before me is the Recommendation of United States Magistrate Judge [#14] filed June 1, 2009. No objections having been filed to the recommendation, I review it only for plain error. See Morales-Fernandez v. Immigration & Naturalization Service, 418 F.3d 1116, 1122 (10th Cir. 2005).1 Finding no error, let alone plain error, in the magistrate judge's recommended disposition, I find and conclude that the recommendation should be approved and adopted in relevant part.2

This standard pertains even though plaintiffs are proceeding pro se in this matter. MoralesFernandez, 418 F.3d at 1122. Although the government also seeks to enforce the IRS summons, there is no argument or evidence that the third-party will not comply with the summons now that the motion to quash has been denied.
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THEREFORE, IT IS ORDERED as follows: 1. That the Recommendation of United States Magistrate Judge [#14] filed June 1, 2009, is APPROVED AND ADOPTED as an order of this court; 2. That Steven R. Rader's and Vivian L. Rader's Petition To Quash an IRS 3rd Party Summons; Steven R. Rader's and Vivian L. Rader's Request for a Show Cause/Evidentiary Hearing; Steven R. Rader's and Vivian L. Rader's Request for Protective Orders; Affidavits and Supporting Documentation; Certificate of Mailing [#1] filed December 4, 2008, is DENIED; 3. That the United States' Motion To Summarily Deny the Petition To quash and Counter-Petition To Enforce the Internal Revenue Summons [#11] filed January 12, 2009, is GRANTED insofar as it seeks to dismiss the motion to quash the IRS summons served on the third-party David L. Armbrecht; 4. That judgment SHALL ENTER on behalf of defendant, the United States of America, and against plaintiffs, Steven R. Rader and Vivian L. Rader, as to all claims and causes of action asserted herein; 5. That defendant is AWARDED its costs, to be taxed by the Clerk of the Court pursuant to Fed.R.Civ.P. 54(d)(1) and D.C.COLO.LCivR 54.1; and 6. That this case is DISMISSED WITH PREJUDICE. Dated June 23, 2009, at Denver, Colorado. BY THE COURT:

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