COURT DISMISSES TAX PROTESTER-TYPE SUIT SEEKING NONTAXPAYER STATUS.

                 IN THE UNITED STATES DISTRICT COURT

[2] The magistrate judge's report and recommendation, filed on July 11, 2001, recommended that defendant's motion to dismiss (Docket #4) be granted, and that plaintiff's motion for summary judgment (Docket #7) be denied. The parties were allowed ten (10) days from the date of service to file objections. Service was made on plaintiff by certified mail delivery on July 13, 2001, and on counsel for defendant by first-class mail on July 11, 2001. No objections have been filed. After review of the pleadings and documents in the case, together with the report and recommendation, the following order is entered:

[3] AND NOW, this 11th day of September, 2001;

[4] IT IS HEREBY ORDERED that defendant's motion to dismiss (Docket #4) is granted, and that plaintiff's motion for summary judgment (Docket #7) is denied.

[5] The report and recommendation of United States Magistrate Judge Kenneth J. Benson, dated July 11, 2001 (Docket #9), is adopted as the opinion of the court.

                                   Robert J. Cindrich