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Case 1:13-mc-00027-JL Document 6 Filed 07/11/13 Page 1 of 2



UNITED STATES DISTRICT COURT

DISTRICT OF NEW HAMPSHIRE



United States of America

v.

Kenneth Hapgood








Miscellaneous Case No. 1:13-mc-27-JL

O R D E R

The respondent, Kenneth Hapgood, having waived his right to object in open court, I

herewith approve the [5] Report and Recommendation of Magistrate Judge Landya B. McCafferty

dated July 3, 2013. “‘[O]nly those issues fairly raised by the objections to the magistrate's report

are subject to review in the district court and those not preserved by such objection are precluded

on appeal.’” School Union No. 37 v. United Nat'l Ins. Co., 617 F.3d 554, 564 (1st Cir. 2010)

(quoting Keating v. Secretary of Health & Human Servs., 848 F.2d 271, 275 (1st Cir.1988)); see

also United States v. Valencia-Copete, 792 F.2d 4, 6 (1st Cir. 1986) (after proper notice, failure to

file a specific objection to magistrate's report will waive the right to appeal). Additionally,

finding that the petitioner has failed to make a substantial showing of the denial of a constitutional

right, the court declines to issue a certificate of appealability. See 28 U.S.C.§ 2253(c)(2); Rule

11, Rules Governing Habeas Corpus Cases Under Section 2254; First Cir. LR 22.0.



Kenneth Hapgood is ordered to obey the summons and appear on August 21, 2013, at 9:30

a.m., at the IRS office located at 1000 Elm Street, Suite 900, Manchester, New Hampshire, before

Revenue Officer Bjelke-Neary (or any other authorized Revenue Officer of the IRS) to give



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Case 1:13-mc-00027-JL Document 6 Filed 07/11/13 Page 2 of 2

testimony and produce all books and records in his possession or control required and called for by

the terms of the summons of June 28, 2012.

SO ORDERED.






Date: July 11, 2013

cc: T. David Plourde, Assistant US Attorney

Kenneth Hapgood, pro se


/s/ Joseph N. Laplante
Joseph N. Laplante
Chief Judge



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