Boler v. Internal Revenue Service, No. 3:2017cv03397 - Document 13 (D.S.C. 2018)

Court Description: OPINION AND ORDER adopting 9 Report and Recommendation, dismissing this action without prejudice and without issuance and service of process. Signed by Honorable Cameron McGowan Currie on 1/23/2018. (cbru, )

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Boler v. Internal Revenue Service Doc. 13 IN THE UNITED STATES DISTRICT COURT FOR THE DISTRICT OF SOUTH CAROLINA COLUMBIA DIVISION Maggie A. Boler, Civil Action No. 3:17-cv-3397-CMC Plaintiff, vs. OPINION AND ORDER Internal Revenue Service, Defendant. This matter is before the court on Plaintiff’s Complaint alleging Defendant violated her constitutional rights by filing a tax lien against her. ECF No. 1. In accordance with 28 U.S.C. § 636(b) and Local Civil Rule 73.02 (B)(2), D.S.C., this matter was referred to United States Magistrate Judge Shiva V. Hodges for pre-trial proceedings and a Report and Recommendation (“Report”) on dispositive issues. On January 2, 2018, the Magistrate Judge issued a Report recommending that this matter be summarily dismissed without prejudice and without issuance and service of process. ECF No. 9. The Magistrate Judge advised Plaintiff of the procedures and requirements for filing objections to the Report and the serious consequences if she failed to do so. Plaintiff has not filed objections and the time for doing so has passed. The Magistrate Judge makes only a recommendation to this court. The recommendation has no presumptive weight, and the responsibility to make a final determination remains with the court. See Mathews v. Weber, 423 U.S. 261 (1976). The court is charged with making a de novo determination of any portion of the Report of the Magistrate Judge to which a specific objection is made. The court may accept, reject, or modify, in whole or in part, the recommendation made by the Magistrate Judge or recommit the matter to the Magistrate Judge with instructions. See 28 U.S.C. § 636(b). Dockets.Justia.com After reviewing the record of this matter, the applicable law, and the Report and Recommendation of the Magistrate Judge, the court agrees with the conclusion of the Report that this matter should be dismissed without prejudice. Accordingly, the court adopts and incorporates the Report and Recommendation by reference in this Order. This matter is dismissed without prejudice and without issuance and service of process. IT IS SO ORDERED. s/Cameron McGowan Currie CAMERON MCGOWAN CURRIE Senior United States District Judge Columbia, South Carolina January 23, 2018 2

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