Boggs v. United States et al
Filing
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ORDER adopting 9 Report and Recommendation, dismissing the action without prejudice. Signed by Honorable Mary Geiger Lewis on 9/27/2016. (cbru, )
IN THE UNITED STATES DISTRICT COURT
FOR THE DISTRICT OF SOUTH CAROLINA
COLUMBIA DIVISION
RICHARD BOGGS,
Plaintiff,
vs.
UNITED STATES, DEPARTMENT OF
TREASURY, I.R.S. COMM’R JOHN
KOSKINEN, and INTERNAL REVENUE
SERVICE,
Defendants.
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§ CIVIL ACTION NO. 3:16-2865-MGL-SVH
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ORDER ADOPTING THE REPORT AND RECOMMENDATION
AND DISMISSING THE ACTION WITHOUT PREJUDICE
AND WITHOUT ISSUANCE AND SERVICE OF PROCESS
This is a 26 U.S.C. § 7426 action. Plaintiff is proceeding pro se. The matter is before the
Court for review of the Report and Recommendation (Report) of the United States Magistrate Judge
suggesting to the Court that Plaintiff’s action be dismissed without prejudice and without issuance
and service of process. The Report was made in accordance with 28 U.S.C. § 636 and Local Civil
Rule 73.02 for the District of South Carolina.
The Magistrate Judge makes only a recommendation to this Court. The recommendation has
no presumptive weight. The responsibility to make a final determination remains with the Court.
Mathews v. Weber, 423 U.S. 261, 270 (1976). The Court is charged with making a de novo
determination of those portions of the Report to which specific objection is made, and the Court may
accept, reject, or modify, in whole or in part, the recommendation of the Magistrate Judge or
recommit the matter with instructions. 28 U.S.C. § 636(b)(1).
The Magistrate Judge filed the Report on September 1, 2015, but Plaintiff failed to file any
objections. “[I]n the absence of a timely filed objection, a district court need not conduct a de novo
review, but instead must ‘only satisfy itself that there is no clear error on the face of the record in
order to accept the recommendation.’” Diamond v. Colonial Life & Acc. Ins. Co., 416 F.3d 310, 315
(4th Cir. 2005) (quoting Fed. R. Civ. P. 72 advisory committee’s note). Moreover, a failure to
object waives appellate review. Wright v. Collins, 766 F.2d 841, 845-46 (4th Cir. 1985).
After a thorough review of the Report and the record in this case pursuant to the standard set
forth above, the Court adopts the Report and incorporates it herein. Therefore, it is the judgment of
the Court that Plaintiff’s action is DISMISSED WITHOUT PREJUDICE and without issuance
and service of process.
IT IS SO ORDERED.
Signed this 27th day of September, 2016, in Columbia, South Carolina.
s/ Mary G. Lewis
MARY G. LEWIS
UNITED STATES DISTRICT JUDGE
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NOTICE OF RIGHT TO APPEAL
Plaintiff is hereby notified of the right to appeal this Order within sixty days from the date
hereof, pursuant to Rules 3 and 4 of the Federal Rules of Appellate Procedure.
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