Hoglund et al v. Kautter et al

IN THE UNITED STATES DISTRICT COURT
FOR THE DISTRICT OF NORTH DAKOTA
Craig Hoglund and Christine Hoglund, )
)
Plaintiffs, ) ORDER ADOPTING REPORT
) AND RECOMMENDATION
vs. )
)
David J. Kautter, Commissioner of the )
Internal Revenue Service, in his official )
capacity, et al., ) Case No. 1:18-cv-189
)
Defendants. )
Before the Court is a motion to dismiss for insufficient service, lack of jurisdiction, and failure
to state a claim filed by the Defendants on December 17, 2018. See Doc. No. 16. Also before the
Court are Plaintiffs’ motions for summary judgment, injunctive relief, and leave to file an amended
complaint. See Doc. Nos., 20, 24, and 31. Magistrate Judge Charles S. Miller, Jr., issued a Report and
Recommendation, in which he recommended that Defendant’s motion to dismiss be granted on the
basis of insufficient service and that Plaintiffs’ motions be deemed moot. See Doc. No. 38. The parties
were given until June 15, 2020, to file an objection. See Doc. No. 38. No objections were filed.
The Court has carefully reviewed the Report and Recommendation and the entire record, and
finds the Report and Recommendation to be persuasive. Accordingly, the Court ADOPTS the Report
and Recommendation (Doc. No. 38) in its entirety and ORDERS Defendant’s motion to dismiss (Doc.
No. 16) be GRANTED. The Court also find Plaintiffs’ motions for summary judgment (Doc. No. 20),
motion for injunctive relief (Doc. No. 24) and motion for leave to file an amended complaint (Doc. No.
31) are DENIED AS MOOT.
IT IS SO ORDERED.
Dated this 16th day of June, 2020.
/s/ Daniel L. Hovland
Daniel L. Hovland, District Judge
United States District Court
Case 1:18-cv-00189-DLH-CSM Document 39 Filed 06/16/20 Page 1 of 1