United States of America v. Elk

Filing 11

ORDER: The Report and Recommendation (Doc. # 10 ) is ACCEPTED and ADOPTED. The Court hereby GRANTS the Petition to Enforce the Internal Revenue Service Summons (Doc. # 1 ). Respondent, Jason Elks, is directed to fully comply with the Internal Revenue Service Summonses served on him on February 10, 2017, copies of which are attached to the Petition. (Doc. ## 1-3, 1-4, 1-5). Specifically, Elks is ordered to appear before Revenue Officer Eric Lebron, or any other designated officer of the I nternal Revenue Service, at such time and place as may hereafter by fixed by Revenue Officer Lebron or his designee, to give testimony and produce for examination and copying the books, records, papers, and other data as demanded by the summonses. The Clerk is directed to CLOSE THE CASE. Signed by Judge Virginia M. Hernandez Covington on 12/4/2017. (KAK)

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

Case No. 8:17-mc-98-T-33JSS

JASON ELKS,
Respondent.
_______________________________/
ORDER
This matter is before the Court on consideration of
United States Magistrate Judge Julie S. Sneed’s Report and
Recommendation (Doc. # 10), filed on November 15, 2017,
recommending

that

the

Government’s

Petition

Internal Revenue Summons (Doc. # 1) be granted.

to

enforce

Respondent

did not file an objection to the Report and Recommendation and
the time for objections has now passed.
Discussion
After conducting a careful and complete review of the
findings and recommendations, a district judge may accept,
reject

or

modify

the

magistrate

judge’s

report

and

recommendation. 28 U.S.C. § 636(b)(1); 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-Houston
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 conducting a 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 the
recommendation of the magistrate judge.
Accordingly, it is now
ORDERED, ADJUDGED, and DECREED:
(1)

The Report and Recommendation (Doc. # 10) is ACCEPTED and
ADOPTED.

(2)

The Court hereby GRANTS the Petition to Enforce the
Internal Revenue Service Summons (Doc. # 1).

(3)

Respondent, Jason Elks, is directed to fully comply with
the Internal Revenue Service Summonses served on him on
February 10, 2017, copies of which are attached to the
Petition. (Doc. ## 1-3, 1-4, 1-5). Specifically, Elks is
ordered to appear before Revenue Officer Eric Lebron, or
-2-

any other designated officer of the Internal Revenue
Service, at such time and place as may hereafter by fixed
by Revenue Officer Lebron or his designee, to give
testimony and produce for examination and copying the
books, records, papers, and other data as demanded by the
summonses.
(4)

The Clerk is directed to CLOSE THE CASE.
DONE and ORDERED in Chambers in Tampa, Florida, this 4th

day of December, 2017.

-3-