Fritsch v. U.S.

Full title: MICHAEL D. FRITSCH, Plaintiff, V. UNITED STATES OF AMERICA, ET AL.…

Court: United States District Court, S.D. West Virginia

Date published: Mar 16, 2004

CIVIL ACTION NO. 3:03-0422 (S.D.W. Va. Mar. 16, 2004)

Opinion

CIVIL ACTION NO. 3:03-0422

March 16, 2004

MEMORANDUM OPINION AND ORDER

ROBERT STAKER, Senior District Judge

On May 13, 2003, the plaintiff, Michael D. Fritsch, filed a "Request for Speedy Declaratory Judgment" seeking a determination as to whether he was a taxpayer pursuant to 26 U.S.C. § 7701(a)(14). In accordance with 28 U.S.C. § 636(b)(1)(B), this matter was referred to the Honorable Maurice G. Taylor, United States Magistrate Judge, for submission to the Court of his proposed findings of fact and recommendation.

On July 25, 2003, the defendants moved to dismiss the action. On September 5, 2003, Magistrate Judge Taylor advised the plaintiff of his right to respond to the motion to dismiss and gave the plaintiff fourteen days to file such a response. The plaintiff was further advised that if he failed to respond to the government's motion his complaint would be dismissed. To date, the plaintiff has not filed a response.

On February 26, 2004, Magistrate Judge Taylor submitted to this Court his Findings and Recommendation in the pending matter. Based on plaintiff's failure to file a response, the Magnate Judge recommended that the government's motion be granted and that the pending action be dismissed. The Magistrate Judge also advised the parties that they had thirteen days to file objections to his recommendation and that failure to filed such objections would result in a waiver of their right to appeal this Court's Judgment.

Neither the plaintiff nor the defendants have submitted objections to the Magistrate Judge's Findings and Recommendation, and the time for doing so has now expired.

After reviewing the Magistrate Judge's Findings and Recommendation for clear error and finding none, the Court hereby ACCEPTS Magistrate Judge's Findings and Recommendation. It is ORDERED that the defendants' motion to dismiss be, and is, GRANTED and that the complaint be, and is, DISMISSED, WITHOUT PREJUDICE. It is further ORDERED that the Clerk shall remove this matter from the Court's docket.

The Clerk is directed to forward a copy of this Memorandum Opinion and Order to the plaintiff and the government.