FISH v. INTERNAL REVENUE SERVICE, (E.D.Cal. 2001)

LAWRENCE K. KARLTON, Senior District Judge

This matter was referred to the Honorable Peter A. Nowinski, United States Magistrate Judge, pursuant to 28 U.S.C. § 636, et seq., and Local Rule 72-302. On October 16, 2000, Judge Nowinski filed findings and recommendation which were served on all parties. No objections to the findings and recommendation have been filed.

The court has reviewed the file and finds the findings and recommendation to be supported by the record and by the magistrate judge's analysis. Accordingly, IT IS HEREBY ORDERED that:

1. The Findings and Recommendation filed October 16, 2000, are adopted in full;

2. Defendant's motion to dismiss is granted, and

3. Plaintiffs' motion for summary judgment is denied.