Opinion
Civil Action SA-23-CA-810-FB
01-10-2024
CAMERON JOHNSON, Petitioner, v. INTERNAL REVENUE SERVICE, Respondent.
ORDER ACCEPTING REPORT AND RECOMMENDATION OF UNITED STATES MAGISTRATE JUDGE
FRED BIERY, UNITED STATES DISTRICT JUDGE.
Before the Court is the Report and Recommendation of United States Magistrate Judge (docket no. 10), filed in the above-captioned cause on November 2, 2023. The electronic docket sheet reflects the Report and Recommendation was sent by certified mail to Petitioner Cameron Johnson on November 20, 2023 (docket no. 12), and the certified mail acknowledgment receipt was received by the Court Clerk on November 27, 2023 (docket no. 13). To date, no objections to the Report and Recommendation have been received.
Any party who desires to object to a Magistrate's findings and recommendations must serve and file his, her or its written objections within fourteen days after being served with a copy of the findings and recommendation. 28 U.S.C. § 635(b)(1). If service upon a party is made by mailing a copy to the party's last known address, “service is complete upon mailing.” FED. R. CIV. P. 5(b)(2)(C). If service is by electronic means, “service is complete upon transmission.” Id. at (E).
Because no party has objected to the Magistrate Judge's Report and Recommendation, the Court need not conduct a de novo review. See 28 U.S.C. § 636(b)(1) ("A judge of the court shall make a de novo determination of those portions of the report or specified proposed findings and recommendations to which objection is made."). The Court has reviewed the Report and Recommendation and finds its reasoning to be neither clearly erroneous nor contrary to law. United States v. Wilson, 864 F.2d 1219, 1221 (5th Cir.), cert. denied, 492 U.S. 918 (1989).
IT IS THEREFORE ORDERED that the Report and Recommendation of United States Magistrate Judge (docket no. 10) is ACCEPTED pursuant to 28 U.S.C. § 636(b)(1) such that the above styled and numbered cause is DISMISSED as MOOT.
IT IS FURTHER ORDERED that remaining motions pending with the Court, if any, are Dismissed as Moot and this case is CLOSED.
It is so ORDERED.