ORDER

JAN DuBOIS, District Judge.

AND NOW, this 1st day of March, 2012, upon consideration of petitioner's Petition to Quash IRS Third Party Summons (Document No. 1, filed May 9, 2011), The United States' Opposition to Petition to Quash IRS Third Party Summons (Document No. 5, filed July 19, 2011), Petitioner's Opposition to United States' Motion to Dismiss (Document No. 6, filed August 16, 2011), Reply in Support of the United States' Opposition to Petition to Quash IRS Third Party Summons (Document No. 7, filed August 25, 2011), and Petitioner's Supplemental Opposition to United States' Motion to Dismiss Pursuant to the Court's Order of November 18, 2011 (Document No. 10, filed January 17, 2012), for the reasons set forth in the Memorandum dated March 1, 2012, IT IS ORDERED as follows:

1. The Petition to Quash IRS Third Party Summons is DISMISSED WITH PREJUDICE as to respondents Internal Revenue Service and Linda Haws on the ground that there is no case or controversy between petitioner and respondents Internal Revenue Service and Linda Haws;

2. The United States' Opposition to Petition to Quash IRS Third Party Summons, converted by the Court into a motion for summary judgment by Order of November 17, 2011, is GRANTED, the Petition to Quash IRS Third Party Summons is DISMISSED WITH PREJUDICE, and JUDGMENT IS ENTERED in FAVOR of respondent, United States of America, and AGAINST petitioner, Jay S. Peterson.

IT IS FURTHER ORDERED that the Clerk of Court shall MARK the case CLOSED.