Source: s3://data.kl3m.ai/documents/govinfo/USCOURTS/USCOURTS-caed-1_07-cv-00327/USCOURTS-caed-1_07-cv-00327-6/pdf.json

Nature of Suit Code: 870
Nature of Suit: Tax Suits
Cause of Action: 26:6502 IRS:Enforcement of tax liens

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UNITED STATES DISTRICT COURT

EASTERN DISTRICT OF CALIFORNIA

DAVID J. EDWARDS, )

)

)

)

Plaintiff, )

)

v. )

)

REVENUE OFFICER DENNIS R. )

COLLINS, )

)

)

)

Defendants. )

 )

1:07cv0327 AWI DLB

ORDER ADOPTING FINDINGS AND

RECOMMENDATION 

(Document 22)

Plaintiff David J. Edwards, proceeding pro se, filed an ex parte application to quash

defective notices of tax lien on August 4, 2006. The United States of America, the real party in

interest, filed a motion to dismiss the application on December 21, 2006. The motion is pending

before the Court. On March 1, 2007, the Court issued an order to show cause why the action

should not be dismissed if Plaintiff failed to obtain an attorney within thirty (30) days. Plaintiff

failed to respond.

On April 23, 2007, the Magistrate Judge issued Findings and Recommendation that the

action be dismissed based on Plaintiff’s inability to represent Central Cinema, a limited

partnership, in pro se. The Findings and Recommendation was served on all parties and

contained notice that any objections were to be filed within thirty (30) days. Over thirty (30)

days have passed and no party has filed objections. 

Case 1:07-cv-00327-AWI -DLB Document 23 Filed 06/08/07 Page 1 of 2
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In accordance with the provisions of 28 U.S.C. § 636 (b)(1)(c), this Court has conducted a

de novo review of the case. Having carefully reviewed the entire file, the Court finds that the

Findings and Recommendation is supported by the record and proper analysis. 

Accordingly, IT IS HEREBY ORDERED that:

1. The Findings and Recommendation dated April 23, 2007, is ADOPTED IN

FULL; and

2. The action is DISMISSED.

This terminates this action in its entirety.

IT IS SO ORDERED.

Dated: June 6, 2007 /s/ Anthony W. Ishii 

0m8i78 UNITED STATES DISTRICT JUDGE

Case 1:07-cv-00327-AWI -DLB Document 23 Filed 06/08/07 Page 2 of 2