Shields v. Internal Revenue Service

Filing 21

ORDER ADOPTING REPORT AND RECOMMENDATIONS - Case Closed.; granting 8 Motion to Dismiss for Lack of Jurisdiction. Judge Magistrate Judge Brooke C. Wells no longer assigned to case; terminating 8 Motion to Dismiss for Failure to State a Claim ; adopting Report and Recommendations re 18 Report and Recommendations. See Order for details. Signed by Judge Clark Waddoups on 1/3/16. (jmr)

IN THE UNITED STATES DISTRICT COURT
FOR THE DISTRICT OF UTAH, CENTRAL DIVISION

KAREN SHIELDS,

ORDER ADOPTING REPORT AND
RECOMMENDATION
Plaintiff,

v.

Case No. 2:16-cv-554-CW-BCW

INTERNAL REVENUE SERVICE,

Judge Clark Waddoups

Defendant.

Magistrate Judge Brooke C. Wells

This case was assigned to United States District Court Judge Clark Waddoups, who then
referred it to United States Magistrate Brooke C. Wells pursuant to 28 U.S.C. § 636(b)(1)(B).
(See Dkt. No. 15.) On June 9, 2016, Defendant removed Plaintiff Karen Shields’ Complaint
from the Third District Court for Salt Lake County to this court. (Dkt. No. 2.) Ms. Shields’
Complaint alleges “trespass” by the Internal Revenue Service (IRS) for “administrating my
property without any rights.” (Dkt. No. 2-1.) Ms. Shields asserts that the IRS has seized her
property without her consent and demands the IRS return her property “immediately.” (Id. at
11.) The United States moved to dismiss this case under Federal Rules of Civil Procedure
12(b)(1) and 12(b)(6). (Dkt. No. 8.)
On October 27, 2016, Judge Wells issued a Report and Recommendation, which
recommends the court grant the United States’ motion because the court lacks jurisdiction over
the case. (Dkt. No. 18.) Ms. Shields filed an Objection to the Report and Recommendation.
(Dkt. No. 19.) The Objection does not respond to the substance of the Report and
Recommendation or to the United States’ arguments for dismissal, but asserts that Ms. Shields
has established jurisdiction under common law “by filing a claim.” (Id.)
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Upon reviewing the record de novo, and construing Ms. Shields’ pro se filings liberally,
the court agrees that it lacks subject matter jurisdiction over this case. Accordingly, the court
APPROVES AND ADOPTS Judge Well’s Report and Recommendation, (Dkt. No. 18), in its
entirety and DISMISSES Ms. Shields’ Complaint with prejudice.
SO ORDERED this 3rd day of January, 2016.
BY THE COURT:

____________________________________
Clark Waddoups
United States District Judge

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