Flight Vehicles Consulting, Inc. et al v. United States et al

Filing 24

ORDER by Judge Claudia Wilken ADOPTING MAGISTRATE JUDGE'S 23 REPORT AND RECOMMENDATION RE 13 MOTION TO DISMISS PETITIONERS AMENDED PETITION TO QUASH AND TO ENFORCE THE SUMMONSES. (Attachments: # 1 Certificate/Proof of Service) (ndr, COURT STAFF) (Filed on 8/7/2012)

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1 IN THE UNITED STATES DISTRICT COURT 2 FOR THE NORTHERN DISTRICT OF CALIFORNIA 3 4 5 6 7 8 FLIGHT VEHICLES CONSULTING, INC., et al., Petitioners, No. C 12-1183 CW ORDER ADOPTING MAGISTRATE JUDGE'S REPORT AND RECOMMENDATION RE MOTION TO DISMISS PETITIONERS’ AMENDED PETITION TO QUASH AND TO ENFORCE THE SUMMONSES v. UNITED STATES of AMERICA, Respondent. ________________________________/ 9 United States District Court For the Northern District of California 10 11 12 The Court has reviewed Magistrate Judge Beeler’s Report and Recommendation Re Motion to Dismiss Petitioners’ Amended Petition 13 to Quash and to Enforce the Summonses.1 The time for objections 14 15 has passed and none were filed. 16 correct, well-reasoned and thorough, and adopts it in every 17 respect. 18 19 20 The Court finds the Report Accordingly, IT IS HEREBY ORDERED that the petition against Respondents other than the United States of America is dismissed. Respondent United States's Motion to Dismiss Petitioners’ Amended Petition 21 and to Enforce the IRS Summonses is GRANTED. Petitioners' 22 23 24 petition to quash the summonses is dismissed and the summonses are enforced. Union Bank of California, Bank of America, N.A., and 25 26 1 27 28 The Court notes that, although Flight Vehicles Consulting, Inc., purports to represent itself, a corporation cannot represent itself but must appear through counsel. 1 Pacific Valley Bank shall comply with the summonses for 2 Petitioners information as directed. 3 4 The case is terminated and the Clerk shall enter judgment and close the file. 5 Dated: 8/7/2012 6 CLAUDIA WILKEN United States District Judge 7 8 cc: LB; MagRef 9 United States District Court For the Northern District of California 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 2

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