(PS) Bowman v. Internal Revenue Service, No. 2:2009cv00167 - Document 23 (E.D. Cal. 2010)

Court Description: ORDER signed by Judge Morrison C. England, Jr on 9/7/2010 ORDERING that The 22 Findings and Recommendations filed July 29, 2010, are ADOPTED. Defendant's 16 motion to dismiss, filed October 15, 2009 is GRANTED and this action is DISMISSED. The Clerk is directed to close the file. CASE CLOSED. (Duong, D)
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(PS) Bowman v. Internal Revenue Service Doc. 23 1 2 3 4 5 6 7 8 IN THE UNITED STATES DISTRICT COURT 9 FOR THE EASTERN DISTRICT OF CALIFORNIA 10 11 ANGELO ISIDORY BOWMAN, 12 Plaintiff, 13 14 vs. ORDER INTERNAL REVENUE SERVICE,1 15 16 No. 2:09-cv-00167-MCE-GGH PS Defendant. __________________________________/ 17 On July 29, 2010, the magistrate judge filed findings and recommendations herein which 18 were served on the parties and which contained notice that any objections to the findings and 19 recommendations were to be filed within fourteen days. No objections were filed. 20 Accordingly, the court presumes any findings of fact are correct. See Orand v. United 21 States, 602 F.2d 207, 208 (9th Cir. 1979). The magistrate judge’s conclusions of law are 22 reviewed de novo. See Britt v. Simi Valley Unified School Dist., 708 F.2d 452, 454 (9th Cir. 23 1983). 24 /// 25 26 1 The proper defendant in this case is the United States of America. 1 Dockets.Justia.com 1 2 The court has reviewed the applicable legal standards and, good cause appearing, concludes that it is appropriate to adopt the Findings and Recommendations in full. 3 Accordingly, IT IS ORDERED that: 4 1. The Findings and Recommendations filed July 29, 2010, are ADOPTED; and 5 2. Defendant’s motion to dismiss, filed October 15, 2009 (docket #16), is granted, and 6 7 this action is dismissed. The Clerk is directed to close the file. Dated: September 7, 2010 8 9 10 ________________________________ MORRISON C. ENGLAND, JR. UNITED STATES DISTRICT JUDGE 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 2