Owens v. Department of the Treasury-Internal Revenue Service et al

Filing 75

ORDER: The Court adopts Magistrate Judge Beckerman's Findings and Recommendation 73 . Therefore, Defendants' Motion to Dismiss 71 is GRANTED. Accordingly, Plaintiff's Amended Complaint 65 is dismissed without leave to amend, but without prejudice to re-filing a new case in the event Plaintiff is able to exhaust any of her claims alleged therein. IT IS SO ORDERED. Signed on 2/8/2019 by Judge Marco A. Hernandez. (gw)

IN THE UNITED STATES DISTRICT COURT
FOR THE DISTRICT OF OREGON
PORTLAND DIVISION

KONNI M. OWENS,

Case No. 3:17-cv-00639-SB

Plaintiff,
v.
U.S. DEPARTMENT OF THE TREASURY,
INTERNAL REVENUE SERVICE, et al.,

ORDER

Defendants.

HERNÁNDEZ, District Judge:
Magistrate Judge Beckerman issued a Findings and Recommendation [73] on November
9, 2018, in which she recommends the Court grant the Defendants’ Motion to Dismiss [71]
Plaintiff’s Amended Complaint [65]. The matter is now before the Court pursuant to 28 U.S.C. §
636(b)(1) and Federal Rule of Civil Procedure 72(b).
Because no objections to the Magistrate Judge’s Findings and Recommendation were
timely filed, the Court is relieved of its obligation to review the record de novo. United States v.
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Reyna-Tapia, 328 F.3d 1114, 1121 (9th Cir. 2003) (en banc); see also United States v.
Bernhardt, 840 F.2d 1441, 1444 (9th Cir. 1988) (de novo review required only for portions of
Magistrate Judge’s report to which objections have been made). Having reviewed the legal
principles de novo, the Court finds no error.
CONCLUSION
The Court adopts Magistrate Judge Beckerman’s Findings and Recommendation [73].
Therefore, Defendants’ Motion to Dismiss [71] is GRANTED. Accordingly, Plaintiff’s
Amended Complaint [65] is dismissed without leave to amend, but without prejudice to re-filing
a new case in the event Plaintiff is able to exhaust any of her claims alleged therein.
IT IS SO ORDERED.
DATED this

day of ____________________, 2019.

MARCO A. HERNÁNDEZ
United States District Judge

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