Opinion
Case No. 3:14 cv 535
10-06-2014
Ohio Scrap Corporation, et al., Plaintiffs v. United States of America (Department of the Treasury, Internal Revenue Service), Defendant
MEMORANDUM OPINION AND ORDER
Before the Court is the Report and Recommendation of the Magistrate Judge filed on August 27, 2014, in the above-entitled action. Under the relevant statute:
Within fourteen (14) days after being served a copy of these proposed Findings and Recommendation, any party who wishes to object must file and serve written objections or further appeal is waived.United States v. Campbell, 261 F.3d 628 (6th Cir. 2001) (citation omitted); see also 28 U.S.C.A. § 636(b)(1). In this case, the fourteen day period has elapsed with no objections filed on the record.
The failure to file written objections to the Magistrate Judge's report and recommendation constitutes a waiver of a determination by the district court of an issue covered in the report. Thomas v. Arn, 728 F.2d 813 (6th Cir. 1984), aff'd, 474 U.S. 140 (1985); see also United States v. Walters, 638 F.2d 947 (6th Cir. 1981).
Following review of the Magistrate Judge's Report and Recommendation, the Court adopts the Report and Recommendation (Doc. No. 12) in its entirety as the Order of the Court. The Defendant's motion to dismiss (Doc. No. 7) is granted and this case is closed.
So Ordered.
s/ Jeffrey J. Helmick
United States District Judge