Torrance

UNITED STATES DISTRICT COURT FOR THE EASTERN DISTRICT OF CALIFORNIA 10 UNITED STATES OF AMERICA, No. 2:18-cv-1631-JAM-EFB PS Petitioner v. FINDINGS AND RECOMMENDATIONS BRIAN E. TORRANCE, Respondent. 16 On August 8, 2019, the undersigned recommended the Internal Revenue Service (“IRS”) tax summons served upon respondent Brian Torrance be enforced. ECF No. 20. In response, Torrance filed objections to the findings and recommendations (ECF No. 23) and a motion to dismiss this action for lack of jurisdiction (ECF No. 24). Thereafter, the assigned district judge adopted the October 8 findings and recommendations, ordered the IRS summons enforced, and directed Torrance to appear before Revenue Agent David Palmer for examination. ECF No. 25. Torrance’s motion to dismiss remains pending, however. Torrance’s motion to dismiss merely rehashes his prior argument that this court lacks jurisdiction because the summons was not properly issued and served by Agent Palmer. That ///// 27 1 This case, in…