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IN THE UNITED STATES DISTRICT COURT FOR THE DISTRICT OF MONT ANA2011 BILLINGS DIVISION WILLIAM G. BARTLETT, and ELIZABETH K. BARTLETT Plaintiffs
) ) ) ) ) ) )

FILED BilliNGS DIV.

JUl 15 Af1110 29

PATRIC.~ E. DUFiY , CL"',  L..r",

BY ---;::::-:-:-::-_ __ ~EPUTY Cl.ERK

Cause No. CV-1l-31-BLG-RFC-CSO

v.

UNITED STATES OF AMERICA, ) )
Defendant. )


ORDER ADOPTING FINDINGS AND RECOMMENDATIONS OF ll.S. MAGISTRATE JUDGE

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Plaintiffs William and Elizabeth Bartlett, appearing pro se, allege the Internal Revenue Service violated their rights by improperly issuing a decision in response to their request for a "Collection Due Process" ("COP") hearing. Doc. l. The United States responded with a motion to dismiss brought pursuant to Rules 12(b)(1), (2), (5), and (6) of the Federal Rules of Civil Procedure and, in the alternative, a motion for summary judgment. Doc. 5. United States Magistrate Judge Carolyn Ostby has entered Findings and Recommendations with respect to the motion, recommending that the Complaint be dismissed without prejudice because the Bartlett's failed to respond to the motion within the time allotted by this Court's Local Rules of Procedure. Doc. 10.
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Upon service of a magistrate judge's findings and recommendation, a party has 14 days to file written objections. 28 U.S.c.

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