Fisher v. United States of America

0:13-mc-00051 | D. Minnesota | Nov 12, 2013

UNITED STATES DISTRICT COURT

DISTRICT OF MINNESOTA CYBIL FISHER, Case No. 13-MC-0051 (PJS/JJG) Plaintiff, v. ORDER UNITED STATES OF AMERICA, INTERNAL REVENUE SERVICE, and JEFFREY HENCKE, Special Agent,

Defendants. Cybil Fisher, pro se. Olivia R. Hussey Scott, UNITED STATES DEPARTMENT OF JUSTICE – TAX DIVISION, for defendant United States of America. Plaintiff Cybil Fisher filed this action seeking to quash a third-party summons from the

Internal Revenue Service. This matter is before the Court on Fisher’s objection to the October 8, 2013 Report and Recommendation (“R&R”) of Magistrate Judge Jeanne J. Graham. Judge Graham recommends granting the government’s motion to dismiss for lack of subject- matter jurisdiction. The Court has conducted a de novo review. See 28 U.S.C. § 636(b)(1); Fed. R. Civ. P. 72(b). Based on that review, the Court adopts the R&R.

ORDER Based on the foregoing, and on all of the files, records, and proceedings herein, the Court OVERRULES Fisher’s objection [ECF No. 19] and ADOPTS the October 8, 2013 R&R [ECF No. 18]. IT IS HEREBY ORDERED THAT:

1. Defendant’s motion to dismiss for lack of jurisdiction [ECF No. 4] is GRANTED. 2. This action is DISMISSED WITHOUT PREJUDICE for lack of jurisdiction. 3. Plaintiff’s motion to stay [ECF No. 16] is DENIED.

LET JUDGMENT BE ENTERED ACCORDINGLY.

Dated: November 12, 2013 s/Patrick J. Schiltz Patrick J. Schiltz United States District Judge

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