Strong

ORDER ADOPTING MAGISTRATE JUDGE’S REPORT AND RECOMMENDATION

The Court has received Magistrate Judge Laporte’s Report and Recommendation filed May 13, 1999. No objections to the report were filed. The Court has reviewed the Report and Recommendation de novo and finds the Report correct, well-reasoned and thorough, and adopts it in every respect. Accordingly,

IT IS HEREBY ORDERED that Respondent’s Motion to Dismiss for Lack of Subject Matter Jurisdiction is Granted. The above-captioned action is DISMISSED WITH PREJUDICE.

REPORT AND RECOMMENDATION

FACTUAL AND PROCEDURAL BACKGROUND

On September 23,1998, Petitioners Robert and Jeanette Strong filed a “complaint,” or petition to quash the Internal Revenue Service (IRS) summonses issued directly to them. (Docket # 1, hereinafter “petition to quash”). The case was originally assigned to Magistrate Judge Phyllis J. Hamilton. Respondent United States refused to consent to the jurisdiction of a magistrate judge, however, and the case was reassigned to District Judge Claudia Wilken on November 4, 1998. On December 2, 1998, Judge Wilken referred the petition to quash to a magistrate judge pursuant to Civil Local Rule 72-1, which…