Citation Codes Equivalent Citations citation codes Docket Number CIVIL ACTION NO. 02-A-0102-N Motions Motion to dismiss : Granted Attorney(S) Robert Churchill MacElvain, Pro Se, for Candice M. Turner, U.S. Department of Justice, Tax Division, Washington, DC, Fran M. Keith, Pro Se, Internal Revenue Service, Montgomery, AL, for Judges William Harold Albritton See more information ... Smart Summary Please sign up to generate summary. ROBERT C. MACELVAIN, Plaintiff, v. UNITED STATES OF AMERICA, and REVENUE OFFICERS OF THE UNITED STATES OF AMERICA, PERSONALLY AND JOHN DOE, PERSONALLY AND JANE DOE, PERSONALLY, FRAN KEITH, PERSONALLY, Defendants. O R D E R W. HAROLD ALBRITTON, III, United States District Judge There being no objections filed to the Recommendation of the Magistrate Judge filed herein on 14 August 2002 (Doc. 33), said Recommendation is hereby adopted, and it is the ORDER, JUDGMENT and DECREE of the court that the Defendants' Motion to Dismiss, or in the Alternative, for Summary Judgment is GRANTED to the extent that summary judgment is entered for the defendants.