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`UNITED STATES DISTRICT COURT
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`DISTRICT OF MAINE
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`F. WILLIAM MESSIER, ET AL.,
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`PLAINTIFFS
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`INTERNAL REVENUE SERVICE,
`ET AL.,
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`DEFENDANTS
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`CIVIL NO. 2:12-CV-320-DBH
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`v.
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`ORDER AFFIRMING RECOMMENDED DECISION
`OF THE MAGISTRATE JUDGE
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`On January 7, 2013, the United States Magistrate Judge filed with the
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`court, with copies to the parties, her Recommended Decision on the
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`defendants’ motions to dismiss. The plaintiffs filed their objection to the
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`Recommended Decision on January 14, 2013. I have reviewed and considered
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`the Recommended Decision, together with the entire record; I have made a de
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`novo determination of all matters adjudicated by the Recommended Decision;
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`and I concur with the recommendations of the United States Magistrate Judge
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`for the reasons set forth in the Recommended Decision, and determine that no
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`further proceeding is necessary.
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`It is therefore ORDERED that the Recommended Decision of the Magistrate
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`Judge is hereby ADOPTED. The defendants’ motions to dismiss are GRANTED. In
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`addition, the motion to dismiss filed by the defendant Radio Communications
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`Management, Inc. on January 7, 2013, is GRANTED for the same reasons
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`Case 2:12-cv-00320-DBH Document 109 Filed 02/04/13 Page 2 of 2 PageID #: 1034
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`articulated in the Recommended Decision. All motions filed by the plaintiffs
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`are TERMINATED AS MOOT.
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`SO ORDERED.
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`DATED THIS 4TH DAY OF FEBRUARY, 2013
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`/S/D. BROCK HORNBY
`D. BROCK HORNBY
`UNITED STATES DISTRICT JUDGE
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`2
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