Summary
holding that a printout showing no liability was not an abatement "when the reflection of the assessments was removed from the IRS computer due to a programming error which did not reflect that this action was instituted to obtain a judgment"
Summary of this case from Simon v. U.S.Opinion
No. CIV S-00-1954 LKK DAD PS
March 18, 2002
ORDER
Pursuant to Local Rule 72-302(c)(21), this action was referred to a United States Magistrate Judge for all purposes encompassed by that provision.
On March 1, 2002, the magistrate judge filed findings and recommendations herein which were served on all parties and which contained notice to all parties that any objections to the findings and recommendations were to be filed within ten days. Defendant has filed objections to the findings and recommendations.
In accordance with the provisions of 28 U.S.C. § 636 (b)(1)(C) and Local Rule 72-304, this court has conducted a de novo review of this case. Having carefully reviewed the entire file, the court finds the findings and recommendations to be supported by the record and by proper analysis.
Accordingly, IT IS HEREBY ORDERED that:
1. The findings and recommendations filed March 1, 2002, are adopted in full;
2. Plaintiff's motion for summary judgment is granted in part as set forth in the findings and recommendations;
3. Plaintiff shall file a properly supported and noticed motion for summary judgment addressing the issue of the amount of judgment sought within thirty days.