Opinion
No. 03-01708 CW
July 8, 2003
ORDER ADOPTING MAGISTRATE JUDGE'S REPORT AND RECOMMENDATION RE ENFORCEMENT OF INTERNAL REVENUE SERVICE SUMMONS
The Court has reviewed Magistrate Judge Spero's Report and Recommendation Re Enforcement of Internal Revenue Service Summons. No objections to the Report were filed. The Court finds the Report correct, well — reasoned and thorough, and adopts it in every respect. Accordingly,
IT IS HEREBY ORDERED that Respondent Michael Garcia shall comply with the Internal Revenue Service summons and appear for examination before the Internal Revenue Service on August 29, 2003, at 9:30 a.m., at 100 Smith Ranch Road, Suite 120, San Rafael, CA 94093 and produce the books, papers, records and data requested. Petitioner United States of America shall recover of Respondent its costs of action.