Source: s3://data.kl3m.ai/documents/govinfo/USCOURTS/USCOURTS-cand-3_16-mc-80009/USCOURTS-cand-3_16-mc-80009-0/pdf.json

Nature of Suit Code: 890
Nature of Suit: Other Statutory Actions
Cause of Action: 28:1331 Fed. Question

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United States District Court

Northern District of California

UNITED STATES DISTRICT COURT

NORTHERN DISTRICT OF CALIFORNIA

ROZANN M. STENSHOEL - SOUSA,

Plaintiff,

v.

UNITED STATES OF AMERICA,

Defendant.

Case No. 16-mc-80009-JD 

ORDER ADOPTING REPORT AND 

RECOMMENDATION AND 

DISMISSING CASE

Re: Dkt. No. 19

The Court has reviewed Magistrate Judge Beeler’s Report and Recommendation advising 

that this action, seeking an order quashing an IRS summons, be dismissed with prejudice. Dkt. 

No. 19. The Magistrate Judge found that plaintiff Rozann Stenshoel-Sousa does not have standing 

to challenge the IRS summons and that subject matter jurisdiction does not exist to hear her 

petition. The time to file objections to the Report and Recommendation has passed and no party 

has objected. See 28 U.S.C. § 636(b)(1); Fed. R. Civ. P. 72(b). Magistrate Judge Beeler’s Report 

is reasoned and reasonable, and the Court adopts it in its entirety. Because these defects cannot be 

cured, the Court dismisses the case with prejudice. The Clerk of Court will close the file.

IT IS SO ORDERED.

Dated: May 20, 2016

JAMES DONATO

United States District Judge

Case 3:16-mc-80009-JD Document 21 Filed 05/20/16 Page 1 of 1