Source: s3://data.kl3m.ai/documents/govinfo/USCOURTS/USCOURTS-caed-2_05-cv-02038/USCOURTS-caed-2_05-cv-02038-2/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

MIKE SPIRO, No. 2:05-cv-2038-MCE-JFM-PS

Plaintiff, 

v. ORDER

MARIAN R. OTA, in his 

capacity as Appeals Team 

Manager, Internal Revenue 

Service, 

Defendants.

 /

Plaintiff, proceeding pro se, filed the above-entitled

action. The matter was referred to a United States Magistrate

Judge pursuant to Local Rule 72-302(c)(21).

On February 24, 2006, the magistrate judge filed Findings

and Recommendations herein which were served on the parties and

which contained notice to the parties that any Objections to the

Rindings and Recommendations were to be filed within ten (10)

days. No Objections to the Findings and Recommendations have

been filed.

Case 2:05-cv-02038-MCE -JFM Document 18 Filed 03/31/06 Page 1 of 2
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The Court has reviewed the file and finds the Findings and

Recommendations to be supported by the record and by the

magistrate judge's analysis. Accordingly, IT IS HEREBY ORDERED

that: 

1. The Findings and Recommendations filed February 24,

2006, are adopted in full.

2. The United States' December 28, 2005 Motion to Dismiss

is granted

3. This action is dismissed.

DATED: March 30, 2006

_____________________________

MORRISON C. ENGLAND, JR

UNITED STATES DISTRICT JUDGE

Case 2:05-cv-02038-MCE -JFM Document 18 Filed 03/31/06 Page 2 of 2