Source: s3://data.kl3m.ai/documents/govinfo/USCOURTS/USCOURTS-caed-1_05-cv-01413/USCOURTS-caed-1_05-cv-01413-3/pdf.json

Nature of Suit Code: 890
Nature of Suit: Other Statutory Actions
Cause of Action: 05:702 Administrative Procedure Act

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IN THE UNITED STATES DISTRICT COURT

FOR THE EASTERN DISTRICT OF CALIFORNIA

SOLOMAN FAMILY TRUST,

Plaintiff, CV F 05 1413 OWW DLB

 vs.

FRED CHYNOWETH,

Defendant. ORDER RE FINDINGS &

RECOMMENDATIONS (#22)

 

The United States of America seeks to dismiss a petition to quash Internal Revenue

Service (“IRS”) summons, demand for bill of particulars, request for injunction and claim for

personal damages filed by Gary Tedder, acting as a trustee of plaintiff Solomon Family Trust

and to enforce the IRS summons issued to Bank of America. The Government further seeks

to substitute itself in place of defendant Revenue Agent Fred Chynoweth as the real party in

interest. 

On September 1, 2006, the magistrate judge filed findings and recommendations

herein which were served on plaintiff and which contained notice to the parties that any

Case 1:05-cv-01413-OWW -DLB Document 24 Filed 10/16/06 Page 1 of 2
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objections to the findings and recommendations were to be filed within thirty days. Neither

party has filed objections to the findings and recommendations.

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 September 1, 2006, are

adopted in full;

2. IRS Revenue Agent Fred Chynoweth is dismissed and the United

States of America is substituted in his place;

3. The petition to quash the IRS summonses to Bank of America is

DENIED; 

4. The United States of America’s motion to dismiss the petition and to

enforce the IRS summons to Bank of America is GRANTED; and

5. The Court clerk is DIRECTED to enter judgment in favor of defendant

United States of America and against plaintiff Soloman Family Trust

and to close this action.

IT IS SO ORDERED.

Dated: October 13, 2006 /s/ Oliver W. Wanger 

emm0d6 UNITED STATES DISTRICT JUDGE

Case 1:05-cv-01413-OWW -DLB Document 24 Filed 10/16/06 Page 2 of 2