FEDERICO MORENO, District Judge.
THE MATTER was referred to the Honorable Barry L. Garber, United States Magistrate Judge, for a Report and Recommendation on the United States of America's Petition to Enforce Internal Revenue Service Summons (D.E. No. 1), filed on September 13, 2002. The Magistrate Judge filed a Report and Recommendation (D.E. No. 23) on March 13, 2003. The Court has reviewed the entire file and record. The Court has made a de novo review of the issues that the objections to the Magistrate Judge's Report and Recommendation present, and being otherwise fully advised in the premises, it is
ADJUDGED that United States Magistrate Judge Barry L. Garber's Report and Recommendation (D.E. No. 23), filed on March 13, 2003, is AFFIRMED and ADOPTED. Accordingly, it is
ADJUDGED that the United States of America's Petition to Enforce Internal Revenue Service Summons is GRANTED. It is also
ADJUDGED that all pending motions are DENIED as moot with leave to refile if appropriate.
DONE AND ORDERED.