Williams v. United States of America et al

Filing 17

OPINION AND ORDER: Judge Hubel's recommendation is ADOPTED as my own opinion, with one clarification. (see formal F&R) Signed on 2/13/13 by Judge Michael W. Mosman. (kb)

IN THE UNITED STATES DISTRICT COURT
FOR THE DISTRICT OF OREGON
PORTLAND DIVISION
CHARLES WILLIAMS,

No. 3:12-cv-00496-HU
Petitioner,
OPINION AND ORDER

v.
UNITED STATES OF AMERICA, et a1.,

Respondents.
MOSMAN,J.,

On January 23,2013, Magistrate Judge Hubel issued his Findings and Recommendation
("F &R") [11] in the above-captioned case recommending that Williams's petition [I) to quash
the Internal Revenue Service's third-party summons be denied and that the government's motion
[4] to summarily deny Williams's petition to quash be granted. No objections were filed.
DISCUSSION

The magistrate judge makes only recommendations to the court, to which any pmiy may
file written objections. The court is not bound by the recommendations of the magistrate judge,
but retains responsibility for making the final determination. The comi is generally required to
make a de novo determination regarding those portions of the report or specified findings or
recommendation as to which an objection is made. 28 U.S.C: § 636(b)(l)(C). However, the court
is not required to review, de novo or under any other standard, the factual or legal conclusions of

1 - OPINION AND ORDER

the magistrate judge as to those portions of the F &R to which no objections are addressed. See
Thomas v. Arn, 474 U.S. 140, 149 (1985); United States v. Reyna-Tapia, 328 F.3d 1114, 1121

(9th Cir. 2003). While the level of scrutiny under which I am required to review the F&R
depends on whether or not objections have been filed, in either case, I am free to accept, reject,
or modify any part of the F&R. 28 U.S.C. § 636(b)(1 )(C).
Upon review, I agree with Judge Rubel's recommendation, and I ADOPT the F&R [11]
as my own opinion with one clarification. The F&R states that "Agent Thornton sent Williams
two letters on August 31, 2011, --well before the summons issued on February 27, 2011 .... "
(F&R [11] at 6.) The summons issued on February 27, 2012, as Judge Rubel correctly noted in
other portions of the F&R.
IT IS SO ORDERED.
DATED this

-1}- day ofFebruary, 2013.

United States Distn

2- OPINION AND ORDER