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United States of America v. Charles Holland

June 29, 2012

UNITED STATES OF AMERICA
v.
CHARLES HOLLAND



The opinion of the court was delivered by: Joseph N. Laplante Chief Judge

ORDER

I herewith approve the [5] Report and Recommendation of Magistrate Judge Landya B. McCafferty dated June 11, 2012, no objection having been filed.

It is hereby ordered that the taxpayer, Charles Holland, obey the summonses and that he appear on July 10, 2012, at 10:00 a.m., at the IRS office located at 80 Daniel Street, Portsmouth, New Hampshire, before Revenue Officer Andrea Mahoney (or any other authorized Revenue Officer of the IRS) to give testimony and produce all books and records in his possession or control required and called for by the terms of the summonses of November 14, 2011.

I further order that the government be awarded its costs. '"[O]nly those issues fairly raised by the objections to the magistrate's report are subject to review in the district court and those not preserved by such objection are precluded on appeal."' School Union No. 37 v. United Nat'l Ins. Co., 617 F.3d 554, 564 (1st Cir. 2010) (quoting Keating v. Secretary of Health & Human Servs., 848 F.2d 271, 275 (1st Cir.1988)); see also United States v. Valencia-Copete, 792 F.2d 4, 6 (1st Cir. 1986) (after proper notice, failure to file a specific objection to magistrate's report will waive the right to appeal).

SO ORDERED.

Joseph N. Laplante

cc:

20120629

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