Source: s3://data.kl3m.ai/documents/govinfo/USCOURTS/USCOURTS-caed-2_04-cv-02078/USCOURTS-caed-2_04-cv-02078-5/pdf.json

Nature of Suit Code: 870
Nature of Suit: Tax Suits
Cause of Action: 26:7401 IRS: Tax Liability

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IN THE UNITED STATES DISTRICT COURT

FOR THE EASTERN DISTRICT OF CALIFORNIA

JAMES L. LABER and LAURA M.

LABER,

Plaintiffs,

v.

DEPARTMENT OF THE TREASURY,

INTERNAL REVENUE SERVICE,

Defendant.

_____________________________/

CIV. S-04-2078-DFL-PAN(JFM)-PS

ORDER

This matter was referred to the assigned Magistrate

Judge pursuant to 28 U.S.C. §§ 636, et seq., and Local Rule 72-

302. On March 27, 2006, Judge Moulds recommended that

defendant’s motion for summary judgment be granted. On April 5,

2006, plaintiffs filed objections to the findings and

recommendation. 

The court has reviewed the file and finds the findings

and recommendations to be supported by the record and by the

Case 2:04-cv-02078-DFL-PAN Document 54 Filed 08/04/06 Page 1 of 2
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magistrate judge's analysis. Accordingly, IT IS HEREBY ORDERED

that:

1. The Findings and Recommendations filed March 27,

2006, are adopted in full; 

2. Defendant’s motion for summary judgment is granted,

and 

3. This action is dismissed.

DATED: 8/3/2006

DAVID F. LEVI

United States District Judge

Case 2:04-cv-02078-DFL-PAN Document 54 Filed 08/04/06 Page 2 of 2