McIlwain v. Commissioner of Internal Revenue

Full title: DAVID McILWAIN, Plaintiff, v. COMMISSIONER OF INTERNAL REVENUE, MARK W…

Court: United States District Court, D. Oregon

Date published: Jan 9, 2006

05-CV-1151-ST (D. Or. Jan. 9, 2006)

Opinion

05-CV-1151-ST.

January 9, 2006

ORDER

ANNA BROWN, District Judge

Magistrate Judge Janice M. Stewart issued Findings and Recommendation (#43) on October 6, 2005, in which she recommended the Court grant the Motion to Dismiss (#7) of Defendants Oregon Department of Revenue and Elizabeth Harchenko with prejudice. Plaintiff filed timely objections to the Findings and Recommendation. The matter is now before this Court pursuant to 28 U.S.C. § 636(b)(1) and Fed.R.Civ.P. 72(b).

When any party objects to any portion of the Magistrate Judge's Findings and Recommendation, the district court must make a de novo determination of that portion of the Magistrate Judge's report. 28 U.S.C. § 636(b)(1). See also United States v. Bernhardt, 840 F.2d 1441, 1444 (9^th Cir. 1988); McDonnell Douglas Corp. v. Commodore Business Mach., Inc., 656 F.2d 1309, 1313 (9^th Cir. 1981), cert. denied, 455 U.S. 920 (1982). This Court has reviewed the pertinent portions of the record de novo and does not find any error in the Magistrate Judge's Findings and Recommendation.

CONCLUSION

The Court ADOPTS Magistrate Judge Stewart's Findings and Recommendation (#43) and, accordingly, GRANTS the Motion to Dismiss (#7) of Defendants Oregon Department of Revenue and Elizabeth Harchenko and, as to these Defendants only, DISMISSES this action WITH PREJUDICE.

IT IS SO ORDERED.