Document ID: s3://data.kl3m.ai/documents/govinfo/USCOURTS/USCOURTS-caed-2_06-cv-01035/USCOURTS-caed-2_06-cv-01035-1/pdf.json

Parties Involved:
Samuel D. Bates
Plaintiff
Internal Revenue Service
Defendant
David Osborn
Defendant

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IN THE UNITED STATES DISTRICT COURT

FOR THE EASTERN DISTRICT OF CALIFORNIA

SAMUEL D. BATES,

Plaintiff, CIV-S-06-1035 WBS EFB PS

vs.

DAVID OSBORN and INTERNAL

REVENUE SERVICE,

Defendants. ORDER

__________________________________/

On January 29, 2007, the magistrate judge filed findings and recommendations

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

findings and recommendations were to be filed within ten days. No objections were filed.

 Accordingly, the court presumes any findings of fact are correct. See Orland v.

United States, 602 F.2d 207, 208 (9th Cir. 1999). The magistrate judge’s conclusions of law are

reviewed de novo. See Britt v. Simi Valley Unified School Dist., 708 F.2d 452, 454 (9th Cir.

1983).

The court has reviewed the applicable legal standards and, good cause appearing,

concludes that it is appropriate to adopt the proposed Findings and Recommendations in full.

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Case 2:06-cv-01035-WBS-EFB Document 21 Filed 02/28/07 Page 1 of 2
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Accordingly, IT IS ORDERED that:

1. The proposed Findings and Recommendations filed January 29, 2007, are

ADOPTED; 

2. Defendant’s motion to dismiss the “petition to quash summons, petition for

writ of mandamus, demand for a bill of particulars and claim for personal damages” is granted

without leave to amend; 

3. Plaintiff’s “motion for default judgment” is denied; and, 

4. The Clerk is directed to close this case.

DATED: February 26, 2007

Case 2:06-cv-01035-WBS-EFB Document 21 Filed 02/28/07 Page 2 of 2