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STANDING AKIMBO, LLC, a Colorado Limited Liability Company, PETER HERMES, an individual, KEVIN DESILET, an individual, SAMANTHA MURPHY, an individual, and JOHN MURPHY, an individual, Petitioners, v. UNITED STATES OF AMERICA, through its agency the Internal Revenue Service, Respondent.
December 10, 2018, Filed
December 10, 2018, Decided
For Standing Akimbo, Llc, a Colorado Limited Liability Company, Peter Hermes, an individual, Kevin Desilet, an individual, Samantha Murphy, an individual, John Murphy, an individual, Petitioners: James David Thorburn, Richard Allan Walker, LEAD ATTORNEYS, Thornburn Walker, LLC, Greenwood Village, CO USA.
For USA, through its agency the other, Internal Revenue Service, Respondent: Charles J. Butler, U.S. Department Of Justice-Dc-#683, Washington, DC USA.
William J. Martínez, United States District Judge.
William J. Martínez
ORDER ADOPTING AUGUST 6, 2018 RECOMMENDATION DENYING PETITIONERS' PETITION TO QUASH
SUMMONS AND GRANTING RESPONDENT'S MOTION TO DISMISS PETITION AND ENFORCE SUMMONSES
This matter is before the Court on United States Magistrate Judge Kristen L. Mix's Recommendation dated August 6, 2018 (the "Recommendation") (ECF No. 23), which recommended denying the Petition to Quash Summons (the "Petition") (ECF No. 1) filed by Petitioners and granting the Motion to Dismiss Petition and Enforce Summonses (the "Motion to Dismiss") (ECF No. 12) filed by Respondent. The Recommendation is incorporated herein by reference. See 28 U.S.C. § 636(b)(1)(B) ; Fed. R. Civ. P. 72(b) . Petitioners filed a timely Objection to the Recommendation (the "Objection") (ECF No. 24) and Defendant filed a Response to the Objection (the "Response") (ECF No. 25).
The Court has reviewed the Petition, the Motion to Dismiss, the Recommendation, the Objection, the Response, the entire case file, and the applicable law and is sufficiently apprised in the matter. For the reasons set forth in Green Solution Retail, Inc. v. United States, 855 F.3d 1111 (10th Cir. 2017), cert. denied, 138 S. Ct. 1281 , 200 L. Ed. 2d 468 (2018); Alpenglow Botanicals, LLC v. United States, 894 F.3d 1187 (10th Cir. 2018); Rifle Remedies, LLC v. United States, [2017 BL 446331], 2017 U.S. Dist. LEXIS 205647 , [2017 BL 446331], 2017 WL 6021421 (D. Colo. Oct. 26, 2017); Green Solution Retail, Inc. v. United States, [2018 BL 82573], 2018 U.S. Dist. LEXIS 39431 , [2018 BL 82573], 2018 WL 1305449 (D. Colo. Feb. 12, 2018); and Futurevision, LTD v. United States, [2017 BL 229308], 2017 U.S. Dist. LEXIS 102655 , [2017 BL 229308], 2017 WL 2799931 (D. Colo. May 25, 2017), Petitioners' Objection is overruled, the Recommendation is adopted in its entirety, Petitioners' Petition is denied, and Respondent's Motion to Dismiss is granted.
In accordance with the foregoing, the Court ORDERS as follows:
1. The Recommendation (ECF No. 23) is ADOPTED in its entirety;
2. Petitioners' Objection (ECF No. 24) is OVERRULED;
3. Petitioners' Petition to Quash Summons, including the request for an evidentiary hearing (ECF No. 1), is DENIED; and
4. Respondent's Motion to Dismiss Petition and Enforce Summonses (ECF No. 12) is GRANTED. The summonses issued to the Colorado Department of Revenue's Marijuana Enforcement Division are ENFORCED pursuant to 26 U.S.C. § 7604 . As the prevailing party, Respondent is awarded costs pursuant to Fed. R. Civ. P. 54(d)(1) and D.C.COLO.LCiv.R 54.1 .
Dated this 10th day of December, 2018.
BY THE COURT:
/s/ William J. Martínez
William J. Martínez
United States District Judge