United States of America v. Marafiote

Filing 16

ORDER: The Report and Recommendation of the Honorable Thomas B. McCoun, III, United States Magistrate Judge 14 is ADOPTED. The Petition to Enforce Internal Revenue Service Summons 1 is GRANTED. Clay Watkins Marafiote shall appear before Revenue A gent Vivene Gayle-Paul, or any other designated officer of the Internal Revenue Service, at such date, time, and place hereafter fixed by Revenue Agent Gayle-Paul, or her designee, to give testimony and produce for examination and copying the books, papers, records, and other data as demanded by the summons. Failure to timely and completely comply with the terms of this Order may lead to the initiation of contempt proceedings or the arrest of Clay Watkins Marafiot e. The United States shall recover its costs in maintaining this action. The Clerk is directed to enter a final judgment in favor of the Internal Revenue Service and, thereafter, CLOSE THIS CASE. Signed by Judge Virginia M. Hernandez Covington on 1/7/2014. (KNC)

UNITED STATES DISTRICT COURT
MIDDLE DISTRICT OF FLORIDA
TAMPA DIVISION
UNITED STATES OF AMERICA,
Petitioner,
v.

Case No. 8:13-mc-62-T-33TBM

CLAY WATKINS MARAFIOTE,
Respondent.
_______________________________/
ORDER
This

cause

comes

before

the

Court

pursuant

to

the

December 17, 2013, Report and Recommendation of the Honorable
Thomas B. McCoun III, United States Magistrate Judge (Doc. #
14), in which Judge McCoun recommends that the Petition to
Enforce Internal Revenue Service Summons (Doc. # 1) be granted
and that the Court enter such further Orders as are necessary
to enforce compliance with the Petition. Judge McCoun further
recommends

that

the

United

States

recover

its

costs

in

maintaining this action.
As

of

this

date,

no

objection

to

the

Report

and

Recommendation has been filed, and the time to do so has now
passed. The Court notes, however, that on December 18, 2013,
this

Court

received

correspondence

from

Respondent

Clay

Watkins Marafiote. (Doc. # 15). Although not an objection to

the Report and Recommendation, the Court has considered the
contents of the correspondence in making its determination.
After careful consideration, the Court adopts the Report and
Recommendation of the Magistrate Judge.
Discussion
After conducting a careful and complete review of the
findings and recommendations, a district judge may accept,
reject

or

modify

recommendation.

28

the

magistrate

U.S.C.

§

judge’s

636(b)(1);

report

and

Williams

v.

Wainwright, 681 F.2d 732 (11th Cir. 1982), cert. denied, 459
U.S. 1112 (1983).
In the absence of specific objections, there is no
requirement that a district judge review factual findings de
novo, Garvey v. Vaughn, 993 F.2d 776, 779 n.9 (11th Cir.
1993), and the court may accept, reject or modify, in whole
or in part, the findings and recommendations. 28 U.S.C. §
636(b)(1)(C). The district judge reviews legal conclusions de
novo, even in the absence of an objection.

See Cooper-Hous.

v. S. Ry. Co., 37 F.3d 603, 604 (11th Cir. 1994); Castro
Bobadilla v. Reno, 826 F. Supp. 1428, 1431-32 (S.D. Fla.
1993), aff’d, 28 F.3d 116 (11th Cir. 1994).
After

considering

the

correspondence

filed

by

Clay

Watkins Marafiote on December 18, 2013, and conducting a

2

careful and complete review of the findings, conclusions, and
recommendations, and giving de novo review to matters of law,
the Court accepts the factual findings and legal conclusions
of the Magistrate Judge, and adopts the recommendation of the
Magistrate Judge.
Accordingly, Clay Watkins Marafiote shall appear before
Revenue Agent Vivene Gayle-Paul, or any other designated
officer of the Internal Revenue Service, at such date, time,
and place hereafter fixed by Revenue Agent Gayle-Paul, or her
designee, to give testimony and produce for examination and
copying the books, papers, records, and other data as demanded
by the summons. Failure to timely and completely comply with
the terms of this Order may lead to the initiation of contempt
proceedings or the arrest of Clay Watkins Marafiote.
Accordingly, it is hereby
ORDERED, ADJUDGED, and DECREED:
(1)

The Report and Recommendation of the Honorable Thomas B.
McCoun, III, United States Magistrate Judge (Doc. # 14)
is ADOPTED.

(2)

The Petition to Enforce Internal Revenue Service Summons
(Doc. # 1) is GRANTED.

(3)

Clay Watkins Marafiote shall appear before Revenue Agent
Vivene Gayle-Paul, or any other designated officer of

3

the Internal Revenue Service, at such date, time, and
place hereafter fixed by Revenue Agent Gayle-Paul, or
her

designee,

to

give

testimony

and

produce

for

examination and copying the books, papers, records, and
other data as demanded by the summons.
(4)

Failure to timely and completely comply with the terms
of this Order may lead to the initiation of contempt
proceedings or the arrest of Clay Watkins Marafiote.

(5)

The United States shall recover its costs in maintaining
this action.

(6)

The Clerk is directed to enter a final judgment in favor
of the Internal Revenue Service and, thereafter, CLOSE
THIS CASE.
DONE and ORDERED in Chambers in Tampa, Florida, this 7th

day of January, 2014.

Copies: All Counsel and Parties of Record

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