Jones v. USA et al

Filing 8

MEMORANDUM DECISION AND ORDER 7 ADOPTING REPORT AND RECOMMENDATIONS: adopting Report and Recommendations to grant 5 Motion to Dismiss and deny 1 Motion to Quash - CASE CLOSED. Magistrate Judge Paul M. Warner no longer assigned to case. Signed by Judge David Nuffer on 9/22/17 (alt)

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IN THE UNITED STATES DISTRICT COURT FOR THE DISTRICT OF UTAH, CENTRAL DIVISION PRESIDENT CURTIS JONES OF COMPUTER LEARNING CENTERS OF UTAH, MEMORANDUM DECISION AND ORDER ADOPTING REPORT AND RECOMMENDATION Petitioner, Case No. 2:16-cv-01250-DN-PMW v. UNITED STATES OF AMERICA, COMMISSIONER OF INTERNAL REVENUE, and CODY T. NELSON REVENUE AGENT, District Judge David Nuffer Magistrate Judge Paul M. Warner Respondent. The Report and Recommendation 1 issued by United States Magistrate Judge Paul M. Warner on August 31, 2017 recommends that Respondents’ motion to dismiss 2 be granted, the Petition 3 be denied, and this action be dismissed. The parties were notified of their right to file objections to the Report and Recommendation within 14 days of its service pursuant to 28 U.S.C. § 636 and Fed. R. Civ. P. 72. No party filed a written objection to the Report and Recommendation as provided by court rules. Therefore, the analysis and conclusion of the Magistrate Judge are accepted and the Report and Recommendation 4 is adopted in its entirety. 1 Report and Recommendation, docket no. 7, filed August 31, 2017. 2 Motion to Dismiss Petition to Quash 3rd Party Summons, docket no. 5, filed March 6, 2017. 3 Petition to Quash 3rd Party Summons, docket no. 1, filed December 13, 2016. 4 Id. ORDER IT IS HEREBY ORDERED that the Report and Recommendation 5 is ADOPTED and this case is DISMISSED. The Clerk is directed to close the case. Signed September 22, 2017. BY THE COURT ________________________________________ District Judge David Nuffer 5 Report and Recommendation, docket no. 7, filed August 31, 2017. 2

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