U.S. v. BACK TO HEALTH CHIROPRACTIC

R. EDGAR, Chief Judge

For the reasons set forth in the memorandum filed herewith, the Court hereby ACCEPTS and ADOPTS the report and recommendation filed by the United States Magistrate Judge pursuant to 28 U.S.C. § 636(b)(1)(B). It is hereby ORDERED that:

(1) In case No. 1:05-cv-129, the Petition to Enforce Internal Revenue Service Summons is GRANTED. Back to Health Chiropractic, or its representative, Donald R. Shelby, SHALL PRODUCE on or before December 1, 2005, any and all documents that exist which are specified in the Internal Revenue Service Summons to Internal Revenue Agent Thad Colvard at 5740 Uptain Road, Suite 7800, Chattanooga, Tennessee 37411; and

(2) In case No. 1:05-cv-130, the Petition to Enforce Internal Revenue Service Summons is DENIED.

Since any costs awarded to a party in one of these cases would be offset by costs awarded to the other party in the other case, no costs are assessed. Each party shall bear their own costs.

SO ORDERED.