Olsen v. Commissioner of Internal Revenue

Full title: Michael R. OLSEN and Sheila OLSEN, Plaintiffs, v. COMMISSIONER OF INTERNAL…

Court: United States District Court, E.D. California

Date published: Feb 9, 2001

No. CIV S-00-0359 FCD GGH PS (E.D. Cal. Feb. 9, 2001)

Opinion

No. CIV S-00-0359 FCD GGH PS

February 9, 2001

ORDER

DAMRELL, U.S. District Judge.

Plaintiffs, proceeding pro se, filed the above-entitled action. The matter was referred to a United States Magistrate Judge pursuant to Local Rule 72-302(c)(21).

On January 16, 2001, the magistrate judge filed findings and recommendations herein which were served on the parties and which contained notice to the parties that any objections to the findings and recommendations were to be filed within ten days. On February 2, 2001, plaintiffs filed objections to the findings and recommendations.

The court has reviewed the file and finds the findings and recommendations to be supported by the record and by the magistrate judge's analysis. Accordingly, IT IS HEREBY ORDERED that:

1. The findings and recommendations filed January 16, 2001, are adopted in full; and

2. Defendants' October 18, 2000 motion to dismiss is granted and this action is dismissed without further leave to amend.