November 12, 2013
CYBIL FISHER, Plaintiff,
UNITED STATES OF AMERICA, INTERNAL REVENUE SERVICE, and JEFFREY HENCKE, Special Agent, Defendants.
Cybil Fisher, pro se.
Olivia R. Hussey Scott, UNITED STATES DEPARTMENT OF JUSTICE-TAX DIVISION, for defendant United States of America.
PATRICK J. SCHILTZ, District Judge.
Plaintiff Cybil Fisher filed this action seeking to quash a third-party summons from the Internal Revenue Service. This matter is before the Court on Fisher's objection to the October 8, 2013 Report and Recommendation ("R&R") of Magistrate Judge Jeanne J. Graham. Judge Graham recommends granting the government's motion to dismiss for lack of subject-matter jurisdiction. The Court has conducted a de novo review. See 28 U.S.C. § 636(b)(1); Fed.R.Civ.P. 72(b). Based on that review, the Court adopts the R&R.
Based on the foregoing, and on all of the files, records, and proceedings herein, the Court OVERRULES Fisher's objection [ECF No. 19] and ADOPTS the October 8, 2013 R&R [ECF No. 18]. IT IS HEREBY ORDERED THAT:
1. Defendant's motion to dismiss for lack of jurisdiction [ECF No. 4] is GRANTED.
2. This action is DISMISSED WITHOUT PREJUDICE for lack of jurisdiction.
3. Plaintiff's motion to stay [ECF No. 16] is DENIED.
LET JUDGMENT BE ENTERED ACCORDINGLY.