Gerstenberger et al v. Internal Revenue Service (IRS)

Filing 26

ORDER Accepting Magistrate Judge's Recommendation. The Recommendation of United States Magistrate Judge 23 is accepted. The United States' Motion to Dismiss 17 is granted. Plaintiffs' claims are dismissed without prejudice, and this case is closed, by Judge Philip A. Brimmer on 9/4/18. (sgrim)

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IN THE UNITED STATES DISTRICT COURT FOR THE DISTRICT OF COLORADO Judge Philip A. Brimmer Civil Action No. 17-cv-02184-PAB-SKC PAUL J. GERSTENBERGER and CELERINA B. GERSTENBERGER, Plaintiffs, v. INTERNAL REVENUE SERVICE (IRS), Defendant. _____________________________________________________________________ ORDER ACCEPTING MAGISTRATE JUDGE’S RECOMMENDATION _____________________________________________________________________ This matter is before the Court on the Recommendation of United States Magistrate Judge S. Kato Crews filed on August 13, 2018 [Docket No. 23]. The Recommendation states that objections to the Recom mendation must be filed within fourteen days after its service on the parties. See 28 U.S.C. § 636(b)(1)(C). The Recommendation was served on August 13, 2018. No party has objected to the Recommendation. In the absence of an objection, the district court may review a magistrate judge’s recommendation under any standard it deems appropriate. See Summers v. Utah, 927 F.2d 1165, 1167 (10th Cir. 1991); see also Thomas v. Arn, 474 U.S. 140, 150 (1985) (“[i]t does not appear that Congress intended to require district court review of a magistrate’s factual or legal conclusions, under a de novo or any other standard, when neither party objects to those findings”). In this matter, the Court has reviewed the Recommendation to satisfy itself that there is “no clear error on the face of the record.”1 Fed. R. Civ. P. 72(b), Advisory Committee Notes. Based on this review, the Court has concluded that the Recommendation is a correct application of the facts and the law. Accordingly, it is ORDERED as follows: 1. The Recommendation of United States Magistrate Judge [Docket No. 23] is accepted. 2. The United States’ Motion to Dismiss [Docket No. 17] is granted. 3. Plaintiffs’ claims are dismissed without prejudice, and this case is closed. DATED September 4, 2018. BY THE COURT: s/Philip A. Brimmer PHILIP A. BRIMMER United States District Judge 1 This standard of review is something less than a “clearly erroneous or contrary to law” standard of review, Fed. R. Civ. P. 72(a), which in turn is less than a de novo review. Fed. R. Civ. P. 72(b). 2

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