Source: s3://data.kl3m.ai/documents/govinfo/USCOURTS/USCOURTS-azd-4_05-cv-00394/USCOURTS-azd-4_05-cv-00394-1/pdf.json

Nature of Suit Code: 870
Nature of Suit: Tax Suits
Cause of Action: 26:7426 IRS: Wrongful Levy for Taxes

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IN THE UNITED STATES DISTRICT COURT

FOR THE DISTRICT OF ARIZONA

MICHAEL C. CALHOUN, 

Plaintiff, 

vs.

UNITED STATES OF AMERICA,

Defendant. 

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No. CIV 05-394-TUC-CKJ (BPV)

ORDER

On February 3, 2006, Magistrate Judge Bernardo P. Velasco issued a Report and

Recommendation [Doc. # 11] in which he recommended Defendant's Motion to Dismiss for

Lack of Subject Matter Jurisdiction [Doc. # 3] be granted. No objections to the Report and

Recommendation have been filed.

After an independent review, IT IS ORDERED:

1. The Report and Recommendation [Doc. # 11] is ADOPTED;

2. Defendant's Motion to Dismiss for Lack of Subject Matter Jurisdiction [Doc.

# 3] is GRANTED;

3. This matter is DISMISSED WITH PREJUDICE;

4. The Clerk of the Court shall enter judgment and shall then close its file in this

matter.

DATED this 6th day of March, 2006.

Case 4:05-cv-00394-CKJ-BPV Document 12 Filed 03/06/06 Page 1 of 1