Hunter et al v. Commissioner of Internal Revenue

Filing 21

ORDER: Accordingly, the Court hereby adopts the Report, and, for the reasons stated therein, dismisses the complaint. The Clerk of the Court is directed to close the case. (Signed by Judge Jed S. Rakoff on 7/22/2010) (jfe)

Hunter et al v. Commissioner of Internal Revenue

Doc. 21

UNITED STATES DISTRICT COURT SOUTHERN DISTRICT OF NEW YORK
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ERNEST A. HUNTER and BERNIECE C. HUNTER, Petitioners,
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09 Civ. 4268 (JSR) COMMISSIONER OF INTERNAL REVENUE, Respondent. JED S. RAKOFF, U.S.D.J. On June 29, 2010, the Honorable Gabriel W. Gorenstein, United States Magistrate Judge, issued a Report and Recommendation ("Report") in the above-captioned matter recommending that the Court dismiss petitioners1 complaint challenging the imposition of civil penalties by the Internal Revenue Service because it was filed prior to the date permitted by statute and because it is moot. None of the parties has filed any objection to the Report, and, for that reason alone, the parties have waived any right to further appellate review. See Thomas v. Arn, 474 U.S. 140, 147-48 (1985); Wasner
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ORDER

Wasner, LLP v. Atkinson, Haskins, Nellis,
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Brittinqham, Gladd

Carwile, P.C., 596 F.3d 84, 92 (2d Cir. 2010).

Accordingly, the Court hereby adopts the Report, and, for the reasons stated therein, dismisses the complaint The Clerk of the Court is directed to close the case SO ORDERED. Dated: New York, NY July 22, 2010

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