Document ID: s3://data.kl3m.ai/documents/govinfo/USCOURTS/USCOURTS-caed-1_07-cv-01290/USCOURTS-caed-1_07-cv-01290-3/pdf.json

Parties Involved:
Steve C. Laubly
Respondent
Dennis Stiffler
Petitioner
United States of America
Petitioner

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UNITED STATES DISTRICT COURT

EASTERN DISTRICT OF CALIFORNIA

UNITED STATES OF AMERICA, and )

DENNIS STIFFLER, Revenue Officer, )

Internal Revenue Service, )

)

Petitioners, )

)

v. )

)

STEVE C. LAUBLY, )

)

)

)

)

Respondent. )

 )

1:07-cv-01290 OWW GSA

ORDER ADOPTING FINDINGS AND

RECOMMENDATION 

(Document 20)

On December 12, 2007, the Magistrate Judge issued Findings and Recommendation that

Petitioners’ petition to enforce the IRS summons be granted and that Respondent be ordered to

appear in obedience to the summons on February 26, 2008, at 10:00 a.m. at the IRS Office

located at 5104 N. Blythe Avenue, Fresno, California. This Findings and Recommendation was

served on all parties and contained notice that any objections to the Findings and

Recommendation were to be filed within fifteen (15) court days of the date of service of the

order. Respondent filed objections to the Findings and Recommendation on January 8, 2008. 

Petitioners filed a response to the objections on January 18, 2008. Thereafter, Respondent filed

an additional response on January 23, 2008. 

Case 1:07-cv-01290-OWW -GSA Document 27 Filed 01/28/08 Page 1 of 2
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In accordance with the provisions of 28 U.S.C. § 636 (b)(1)(C), this Court has conducted

a de novo review of the case. Having carefully reviewed the entire file, the Court finds that the

Findings and Recommendation is supported by the record and proper analysis. 

Accordingly, IT IS HEREBY ORDERED that:

1. The Findings and Recommendation issued December 11, 2007, is ADOPTED IN

FULL; 

2. The petition to enforce the IRS summons filed by Petitioners is GRANTED; and

3. Respondent is ORDERED to appear in obedience to the summons on February

26, 2008, at 10:00 a.m. at the IRS Office located at 5104 N. Blythe Avenue,

Fresno, California. 

IT IS SO ORDERED.

Dated: January 25, 2008 /s/ Oliver W. Wanger 

emm0d6 UNITED STATES DISTRICT JUDGE

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