Kern v. Internal Revenue Service et al

Filing 23

ORDER Adopting (8 in 2:09-mc-50500-DML-RSW) REPORT AND RECOMMENDATION, Granting (5) MOTION for Summary Denial of Petition to Quash Summons and to Enforce IRS Summons filed by United States of America, and Dismissing (1) Petition filed by Steven Anthony Kern. Signed by District Judge David M. Lawson. Associated Cases: 2:09-mc-50500-DML-RSW, 2:07-mc-50104-DML-RSW, 2:07-mc-50302-DML-RSW, 2:09-mc-50190-DML-RSW (NHol)

UNITED STATES DISTRICT COURT EASTERN DISTRICT OF MICHIGAN SOUTHERN DIVISION STEVEN ANTHONY KERN, Petitioner, v. UNITED STATES OF AMERICA, and LEONARD A. GRAY, CPA, PC., Respondents. _____________________________________/ ORDER ADOPTING MAGISTRATE JUDGE'S REPORT AND RECOMMENDATION, GRANTING RESPONDENT UNITED STATES OF AMERICA'S MOTION FOR SUMMARY DENIAL, AND DISMISSING THE PETITION TO QUASH SUMMONS This matter is before the Court on a report issued by Magistrate Judge R. Steven Whalen on February 23, 2010 pursuant to 28 U.S.C. § 636(b)(1)(B) and E.D. Mich. LR 72.1 recommending that the Court grant respondent United States of America's motion for summary denial and dismiss Mr. Kern's petition to quash summons. Although the magistrate judge's report explicitly stated that the parties to this action may object to and seek review of the recommendation within fourteen days of service of the report, the petitioner did not file any objections. The petitioner's failure to file objections to the report and recommendation waives any further right to appeal. Smith v. Detroit Federation of Teachers Local 231, 829 F.2d 1370, 1373 (6th Cir. 1987). Likewise, the failure to object to the magistrate judge's report releases the Court from its duty to independently review the motion. Thomas v. Arn, 474 U.S. 140, 149 (1985). However, the Court agrees with the findings and conclusions of the magistrate judge. Accordingly, it is ORDERED that the magistrate judge's report and recommendation [dkt. # 8] is ADOPTED, United States of America's motion for summary denial of petition to quash Case No. 09-50500 Honorable David M. Lawson Magistrate Judge R. Steven Whalen

summons [dkt. # 5] is GRANTED, and the petition to quash summons [dkt. # 1] is DISMISSED s/David M. Lawson DAVID M. LAWSON United States District Judge Dated: March 22, 2010

PROOF OF SERVICE The undersigned certifies that a copy of the foregoing order was served upon each attorney or party of record herein by electronic means or first class U.S. mail on March 22, 2010. s/Teresa Scott-Feijoo TERESA SCOTT-FEIJOO