Opinion
No. C-1-00-982
November 19, 2002
Attorney for Plaintiff: Elizabeth Lan; [COR LD NTC]; U.S. Department of Justice Tax Division; Washington, DC. Gerald Francis Kaminski; [COR LD NTC]; U.S. Attorney; Cincinnati, OH.
Attorney for defendant: Beckham S. Prather, Jr., [COR LD NTC] [PRO SE]; Corinth, KY.
Attorney for defendants: Allen L. Edwards, [COR LD NTC]; Clermont County Prosecutor's Office; Batavia, OH.
Order Adopting Report and Recommendation
This matter is before the Court on Defendant Prather's "objection" to the Report and Recommendation entered on October 17, 2002, by United States Magistrate Judge Timothy S. Hogan. In the Report and Recommendation, the Magistrate Judge set forth his recommendation that Plaintiff's motion for summary judgment be GRANTED. While Defendant Prather has filed a document styled "Objection" in response to the Report and Recommendation, he has not raised a specific objection to any part of the Report and Recommendation. Accordingly, he has failed to identify any issue to which the Court must give de novo consideration. See F.R.Civ.P. 72(b).
In any event, the Court concurs with the Magistrate Judge's Report and Recommendation, and hereby ADOPTS it in toto. Plaintiff's motion for summary judgment (Doc. 26) is hereby GRANTED. The liens for unpaid taxes for the years 1988 to 1993 filed with the County Recorders in Brown and Clermont Counties, Ohio, and made a part of the record in this action are reduced to judgment.
The United States" motion to correct two clerical errors in the September 26, 2002, Order of Magistrate Judge Hogan (Doc. 39) is GRANTED, and that Order is deemed amended as requested.