Opinion
2:23-CV-118-KAC-CRW
12-27-2023
ALAN DAVID COOPER, Plaintiff, v. BART BRELLENTHIN, and BREENA EFFERTZ, Defendants.
ORDER ADOPTING REPORT & RECOMMENDATION
KATHERINE A. CRYTZER, United States District Judge
This matter is before the Court on United States Magistrate Judge Cynthia R. Wyrick's “Report and Recommendation” (the “Report”) entered on December 8, 2023 [Doc. 7]. On September 11, Plaintiff Alan David Cooper filed a complaint alleging that Defendants Bart Brellenthin and Breena Effertz are “IRS” Agents who “us[ed] penalty statutes to take funds from Plaintiff's Social Security funds and pension funds” [Doc. 2 at 1, 7 (cleaned up)]. On October 24, owing to deficiencies in the Complaint, the Court ordered Plaintiff to “file an Amended Complaint that sets forth a sufficient factual basis for his claims against Defendants” within thirty (30) days [Doc. 4 at 4]. The Court expressly stated that failure to do so would result in a recommendation that “Plaintiff's claims be dismissed” because “Plaintiff's initial complaint fails to state a claim upon which relief may be granted” [Id.]. On November 9, Plaintiff filed his Amended Complaint [Doc. 5] but that filing too failed to provide a sufficient factual basis for Plaintiff's claims [See Doc. 5 at 1-2; see also Doc. 7 at 3-4].
The Report recommends that the Court dismiss Plaintiff's Amended Complaint with prejudice because it fails to state a claim [See Doc. 7 at 5]. No Party has objected to the Report, and the time to do so has passed. See 28 U.S.C. § 636(b)(1); Fed.R.Civ.P. 72(b)(2). After reviewing the record, the Court ACCEPTS and ADOPTS the Report [Doc. 7] under 28 U.S.C. § 636(b)(1) and Federal Rule of Civil Procedure 72(b)(2). Accordingly, the Court DISMISSES Plaintiff's Amended Complaint [Doc. 5] with prejudice.
SO ORDERED.