Opinion
01 Civ. 6263 (KMW) (FM).
February 21, 2002
REPORT AND RECOMMENDATION TO THE HONORABLE KIMBA M. WOOD
This is an action by a tax resister who claims not to be subject to an Internal Revenue Service levy because, among other things, she is a "human being of natural birth," but not a resident of the United States. Her complaint, which verges on the incomprehensible, appears to have been prepared using some kit. It also is unquestionably frivolous.
The plaintiff commenced this action by filing her complaint on July 11, 2001. After she failed to effect service within 120 days, i.e., by November 8, 2001, I issued an order on December 7, 2001, cautioning the plaintiff that I would recommend dismissal of the action unless, by January 7, 2002, service was effected or the plaintiff showed good cause for her failure to do so. The plaintiff signed a postal form acknowledging her receipt of this order on or about December 18, 2001.
In addition, by letter dated February 4, 2002, the Pro Se Office of this Court advised the plaintiff that her attempt to effect service by Express Mail was improper and suggested that she request a further extension of time from me. To date, however, no such request has been received by the Pro Se Office or my Chambers.
In these circumstances, I recommend that the plaintiff's complaint be dismissed without prejudice and that this case be closed.
Notice of Procedure for Filing of Objections to this Report and Recommendation
The parties are hereby directed that if they have any objections to this Report and Recommendation, they must, within ten days from today, make them in writing, file them with the Clerk of the Court, and send copies to the chambers of the Honorable Kimba M. Wood, United States District Judge, and to the chambers of the undersigned, at the United States Courthouse, 500 Pearl Street, New York, N Y 10007, and to any opposing parties. See 28 U.S.C. § 636(b)(1); Fed.R.Civ.P. 6(a), 6(e), 72(b). Any requests for an extension of time for filing objections must be directed to Judge Wood. Any failure to file timely objections will result in a waiver of those objections for purposes of appeal. See Thomas v. Arn, 474 U.S. 140, 106 S.Ct. 466, 88 L.Ed. 2d 435 (1985); 28 U.S.C. § 636(b)(1); Fed.R.Civ.P. 6(a), 6(e), 72(b).