District Court, D. Nebraska April 26, 2000, 8:99CV471 (Coolman v. United States Internal Revenue Service)

MEMORANDUM OPINION AND ORDER

CAMBRIDGE, District Judge.

This matter is before the Court on Magistrate Judge Thalken’s Report and Recommendation (filing 7) on the Defendant’s motion to dismiss petition (filing 2), and the Plaintiffs objections to the report and recommendation (filing 8). Pursuant to 28 U.S.C. § 636(b)(1) and NELR 72.