Opinion
09 Civ. 4268 (JSR).
July 22, 2010
ORDER
On June 29, 2010, the Honorable Gabriel W. Gorenstein, United States Magistrate Judge, issued a Report and Recommendation ("Report") in the above-captioned matter recommending that the Court dismiss petitioners' complaint challenging the imposition of civil penalties by the Internal Revenue Service because it was filed prior to the date permitted by statute and because it is moot.
None of the parties has filed any objection to the Report, and, for that reason alone, the parties have waived any right to further appellate review. See Thomas v. Arn, 474 U.S. 140, 147-48 (1985); Wagner Wagner, LLP v. Atkinson, Haskins, Nellis, Brittingham, Gladd Carwile, P.C., 596 F.3d 84, 92 (2d Cir. 2010). Accordingly, the Court hereby adopts the Report, and, for the reasons stated therein, dismisses the complaint.
The Clerk of the Court is directed to close the case.
SO ORDERED.