District Court, D. Idaho March 4, 1996, CV 95-0027-N-EJL (Murray v. Internal Revenue Service)

ORDER ADOPTING REPORT AND RECOMMENDATION

LODGE, Chief Judge.

On July 7, 1995, United States Magistrate Judge Larry M. Boyle issued a Report and Recommendation, recommending that the motion to dismiss filed by the defendant Internal Revenue Service (“IRS”) be granted on the ground that the court lacked subject matter jurisdiction over the plaintiffs cause of action.