Source: s3://data.kl3m.ai/documents/govinfo/USCOURTS/USCOURTS-caed-2_06-cv-00183/USCOURTS-caed-2_06-cv-00183-5/pdf.json

Nature of Suit Code: 870
Nature of Suit: Tax Suits
Cause of Action: 26:7403 Suit to Enforce Federal Tax Lien

---

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

UNITED STATES OF AMERICA,

Plaintiff, 2:06-cv-0183-GEB-KJM

vs.

DAVID LAUGENOUR, et al.,

Defendants. ORDER

 /

Plaintiff filed the above-entitled action. The matter was referred to a United

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

On April 26, 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 findings and recommendations were to be filed within ten days. Objections to

the findings and recommendations have been filed.

In accordance with the provisions of 28 U.S.C. § 636(b)(1)(C) and Local Rule 72-

304, this court has conducted a de novo review of this case. Having carefully reviewed the entire

file, the court finds the findings and recommendations to be supported by the record and by

proper analysis.

/////

Case 2:06-cv-00183-GEB -KJM Document 49 Filed 06/05/06 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

Accordingly, IT IS HEREBY ORDERED that:

1. The findings and recommendations filed April 26, 2006, are adopted in full;

2. Plaintiff’s motion to dismiss David and Debra Laugenour’s cross-claim is

granted; and

3. Cross-plaintiffs’ motion for summary judgment is denied as moot.

Dated: June 2, 2006

/s/ Garland E. Burrell, Jr.

GARLAND E. BURRELL, JR.

United States District Judge

Case 2:06-cv-00183-GEB -KJM Document 49 Filed 06/05/06 Page 2 of 2