Source: s3://data.kl3m.ai/documents/govinfo/USCOURTS/USCOURTS-caed-2_07-cv-01434/USCOURTS-caed-2_07-cv-01434-8/pdf.json

Nature of Suit Code: 870
Nature of Suit: Tax Suits
Cause of Action: 28:1346 Recovery of IRS Tax

---

1

2

3

4

5

6

7

8

9

10

11

12

13

14

15

16

17

18

19

20

21

22

23

24

25

26

1

IN THE UNITED STATES DISTRICT COURT

FOR THE EASTERN DISTRICT OF CALIFORNIA

PUONGPUN SANANIKONE, No. 2:07-cv-01434-MCE-KJN

Plaintiff,

vs. ORDER

UNITED STATES OF AMERICA,

Defendant,

vs.

PAUL TA, et al.,

Counterclaim-Defendants

__________________________________/

On June 15, 2010, the magistrate judge filed findings and recommendations herein which

were served on the parties and which contained notice that any objections to the findings and

recommendations were to be filed within fourteen days. No objections were filed.

 Accordingly, the court presumes that any findings of fact are correct. See Orand v.

United States, 602 F.2d 207, 208 (9th Cir. 1979). The magistrate judge’s conclusions of law are

reviewed de novo. See Britt v. Simi Valley Unified School Dist., 708 F.2d 452, 454 (9th Cir.

1983).

Case 2:07-cv-01434-KJM-KJN Document 83 Filed 08/06/10 Page 1 of 2
1

2

3

4

5

6

7

8

9

10

11

12

13

14

15

16

17

18

19

20

21

22

23

24

25

26

2

The court has reviewed the applicable legal standards and, good cause appearing,

concludes that it is appropriate to adopt the Proposed Findings and Recommendations in full. 

Accordingly, IT IS ORDERED that:

1. The Proposed Findings and Recommendations filed June 15, 2010, are ADOPTED;

2. Defendant/Counterclaim plaintiff’s application for default judgement against

counterclaim defendant Paul Ta (Dkt. Nos. 75 and 77) is denied without prejudice.

Dated: August 5, 2010

________________________________

MORRISON C. ENGLAND, JR.

UNITED STATES DISTRICT JUDGE

Case 2:07-cv-01434-KJM-KJN Document 83 Filed 08/06/10 Page 2 of 2