OLDHAM v. INTERNAL REVENUE SERVICE, (D.Or. 2002)

JONES, U.S. District Judge:

Magistrate Judge Dennis James Hubel filed Findings and Recommendation (#33) on March 22, 2002, in the above-entitled case. The matter is now before me pursuant to 28 U.S.C. § 636(b)(1)(B) and Fed.R.Civ.P. 72(b). No objections have been timely filed. This relieves me of my obligation to give the factual findings de novo review. Britt v. Simi Valley Unified School Dist., 708 F.2d 452, 454 (9th Cir. 1983). Having reviewed the legal principles de novo, I find no error.

Accordingly, I ADOPT Magistrate Judge Hubel's Findings and Recommendation (#33) dated February 28, 2002, in its entirety. Respondent's motion for partial dismissal of the Second Amended Petition to Quash and motion for summary denial of the remaining portions of the Second Amended Petition to Quash (#18) is granted. Petitioners motion to strike (#30) is denied.

IT IS SO ORDERED.