Olsen Associates, Inc. v. United States

ORDER

HODGES, District . Judge.

This is an action to recover corporate income tax penalties alleged to have been erroneously or illegally assessed and collected without authority under the Internal Revenue Laws of the United States. On October 1,1993,1 appointed the United States Magistrate Judge as a special master pursuant to Rule 53 of the Federal Rules of Civil Procedure and directed him to conduct such proceedings as he deemed necessary to the making of a report and recommendation on the case. A hearing was held on October 21, 1993 and the Magistrate Judge has filed his report and…