Document ID: s3://data.kl3m.ai/documents/govinfo/USCOURTS/USCOURTS-caed-2_06-mc-00040/USCOURTS-caed-2_06-mc-00040-4/pdf.json

Parties Involved:
Patricia A. Martin
Petitioner
Arthur H. Martin
Petitioner
United States of America
Respondent

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IN THE UNITED STATES DISTRICT COURT 

FOR THE EASTERN DISTRICT OF CALIFORNIA 

ARTHUR H. MARTIN and 

PATRICIA A MARTIN, 

Petitioners, 

v. 

UNITED STATES OF AMERICA, 

Respondent. /

No. MISC. S-06-0040 DFL GGH PS

O R D E R 

Before the court is the United States’ Motion for Entry of 

Final Order by District Judge. Upon de novo review of the 

entire record in this case, and for good cause shown, the United 

States’ motion is GRANTED. The Magistrate Judge’s order of 

9/11/06 is treated as a Finding and Recommendation, and it is 

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hereby adopted in full as the order of this court enforcing the 

IRS summonses at issue. 

IT IS SO ORDERED. 

Dated: December 11, 2006 

 /s/ David F. Levi 

 DAVID F. LEVI 

United States District Judge 

Case 2:06-mc-00040-DFL-GGH Document 17 Filed 12/12/06 Page 2 of 2