Source: s3://data.kl3m.ai/documents/govinfo/USCOURTS/USCOURTS-alnd-2_05-cv-01808/USCOURTS-alnd-2_05-cv-01808-0/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 NORTHERN DISTRICT OF ALABAMA

 SOUTHERN DIVISION

HOMECOMINGS FINANCIAL

NETWORK, INC.,

Plaintiff,

v.

THE UNITED STATES OF

AMERICA and INTERNAL

REVENUE SERVICE,

Defendant.

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Case No.: 2:05-CV-1808-VEH

 

MEMORANDUM OF OPINION

The magistrate judge filed findings and recommendation on August 20, 2007,

recommending that the Defendant’s Motion to Dismiss (doc. 5) be granted on the

basis of the Defendant’s sovereign immunity. (doc. 20). The parties were allowed

ten days from the entry of the findings and recommendation in which to file

objections. See 28 U.S.C. § 636(b)(1). No objections have been filed.

Having carefully reviewed and considered de novo all the materials in the court

file, the court is of the opinion that the magistrate judge’s findings are due to be and

are hereby ADOPTED and his recommendation is ACCEPTED. Accordingly, the

Defendant’s Motion to Dismiss is due to be GRANTED. A Final Judgment will be

FILED

 2007 Sep-13 PM 03:33

U.S. DISTRICT COURT

N.D. OF ALABAMA

Case 2:05-cv-01808-VEH Document 22 Filed 09/13/07 Page 1 of 2
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entered.

DONE this the 13th day of September, 2007.

 

 VIRGINIA EMERSON HOPKINS

United States District Judge

Case 2:05-cv-01808-VEH Document 22 Filed 09/13/07 Page 2 of 2