Weiler v. IRS

Filing 25

Memorandum Opinion. This Court has carefully reviewed the Magistrate Judge's Report and Recommendation and has thoroughly considered the record in this case. The Court agrees with the findings set forth therein and hereby ADOPTS the Repor t and Recommendation of Magistrate Judge Baughman, (Docket # 23 ); GRANTS the Motion for Summary Judgment filed by the defendant, (Docket # 17 ) and DENIES the Motion for Summary Judgment filed by Mr. Weiler, (Docket # 19 ). Further, the Court agrees with Magistrate Judge Baughman's finding that Mr. Weiler's claim in this case is frivolous and that the filing of this claim violated Rule 11. Imposition of sanctions in the amount of $1,000 are appropriate in this instance. Accordingly, sanctions of $1,000 are assessed against Mr. Weiler, payable to the Clerk of Court. IT IS SO ORDERED. Judge Donald C. Nugent on 5/30/2019. Related documents 23 , 17 , 19 . (M,S)