Simmons v. Internal Revenue Service

Full title: James Allen Simmons, Plaintiff, v. Internal Revenue Service, Defendant

Court: United States District Court, S.D. Ohio, Western Division

Date published: Apr 25, 2007

Case No. 1:05cv542 (S.D. Ohio Apr. 25, 2007)

Opinion

Case No. 1:05cv542.

April 25, 2007

ORDER

MICHAEL BARRETT, District Judge

This matter is before the Court on the Magistrate Judge's Report and Recommendation filed April 11, 2007 (Doc. 7).

Proper notice has been given to the parties under 28 U.S.C. § 636(b)(1)(C), including notice that the parties would waive further appeal if they failed to file objections to the Report and Recommendation in a timely manner. See United States v. Walters, 638 F.2d 947 (6th Cir. 1981). No objections to the Magistrate Judge's Report and Recommendation have been filed.

Having reviewed this matter de novo pursuant to 28 U.S.C. § 636, the Court finds the Magistrate Judge's Report and Recommendation to be correct.

Accordingly, it is ORDERED that the Report and Recommendation of the Magistrate Judge is hereby ADOPTED. This matter is being dismissed for failure of service by the Plaintiff to the named Defendant, Internal Revenue Service.

IT IS SO ORDERED.

Exhibit