Opinion
BENJAMIN B. WAGNER, United States Attorney, YOSHINORI H. T. HIMEL #66194, Assistant U.S. Attorney, Sacramento, California, LAW OFFICES OF MICHAEL J. LAMPE, By: MATTHEW D. OWDOM, MICHAEL P. SMITH, Attorneys for the UNITED STATES OF AMERICA, Defendant, sued eo nomine and as the INTERNAL REVENUE SERVICE.
STIPULATION AND ORDER OF PARTIAL DISMISSAL
OLIVER W. WANGER, District Judge.
The parties, through their counsel of record, hereby stipulate, subject to the approval of the Court as provided for hereon, as follows:
1. Under 28 U.S.C. § 2410(a), the defendant to be named in a suit brought under 28 U.S.C. § 2410(a)(1) through (5) is the United States of America.
2. Accordingly, under Fed.R.Civ.P. 41(a), all defendants hereby are DISMISSED except the United States of America.
IT IS SO ORDERED.