OSTERBUR v. U.S. INTERNAL REVENUE SERVICE

MICHAEL McCUSKEY, District Judge

On May 15, 2007, the Magistrate Judge filed a Report and Recommendation (#16) in the above cause. The Magistrate Judge recommended that Defendant's Motion for More Definite Statement, or in the Alternative, to Dismiss (#10) be GRANTED.

On May 21, 2007, Plaintiff his Objection to the Report and Recommendation (#17). This court has reviewed the Magistrate Judge's reasoning and the Objection. After a thorough and careful de novo review, this court agrees with and accepts the Report and Recommendation of the Magistrate Judge.

IT IS THEREFORE ORDERED:

(1) Defendant's Motion for More Definite Statement, or, in the Alternative, to Dismiss (#10) is GRANTED.

(2) This case is terminated.