Opinion
Case No. 03-0414-RDR.
October 24, 2006
ORDER
This case is before the court upon the report and recommendation of the United States Magistrate Judge. The court has made its best effort to have respondent served with the report and recommendation. No objections have been filed to the report and recommendation.
Upon review, the court shall adopt the reasoning and conclusions of the United States Magistrate Judge. The court shall deny respondent's motion to dismiss and for sanctions (Doc. No. 5) and direct that the Internal Revenue Service summons (Doc. No. 2) be granted and that respondent be ordered to comply with the summons dated September 17, 2003 by appearing, providing testimony, and providing production of the books, papers, records, or other data as required and called for by the terms of the summons before Revenue Officer Dennis Wade or any other proper officer or employee of the Internal Revenue Service, at such time and place as may be fixed by Revenue Officer Dennis Wade, or any other proper officer or employee of the Internal Revenue Service.
The court shall direct that a copy of this order be mailed to respondent at the address where the court directed the last order in this case be mailed.
IT IS SO ORDERED.