RALPH G. THOMPSON, United States District Judge.
Pursuant to 26 U.S.C. § 7609 (h), Petitioners filed a petition to quash the summons issued on December 11, 2001, by the Internal Revenue Services ("IRS") to Murrell, Hall, McInstosh Co., a private accounting firm. The matter was referred to United States Magistrate Judge Bana Roberts for appropriate action. On April 30, 2002, Judge Roberts issued a Report and Recommendation recommending: "Petitioner's petition to quash be granted as to documents generated by Murrell, Hall in its review of Petitioners' financial records and tax returns from 1996 through 1999 . . . [and] that the petition to quash be denied with respect to documents related to Petitioners' 2000 tax return." Report and Recommendation at 5. The parties were advised of their right to object to the Report and Recommendation and a deadline of May 20, 2002, was established for the filing of any objection. Id.
Upon review of the court file, the Court finds neither Petitioners nor Respondent has filed any objection to the Report and Recommendation nor requested an extension of time within which to do so. Accordingly, upon de novo review of the court file and the Report and Recommendation, the Court finds the Report and Recommendation should be adopted in its entirety. Petitioners' motion to quash is GRANTED IN PART and DENIED IN PART as more fully set forth in the Report and Recommendation.
ADMINISTRATIVE CLOSING ORDER
IT APPEARING that these proceedings are concluded with the entry of the Court's Order adopting United States Magistrate Judge Bana Roberts' Report and Recommendation, it is ordered that the Clerk administratively terminate this action in his records without prejudice to the right of the parties to reopen the action. If within ninety (90) days of the date of this Administrative Closing Order the parties have not moved to reopen this case, this action will be deemed to be dismissed with prejudice.