Opinion
Case No: 04-10289.
September 26, 2005
ORDER ADOPTING MAGISTRATE JUDGE'S REPORT AND RECOMMENDATION AND DENYING PETITION TO QUASH
On October 18, 2004, the petitioner filed with the Court a petition to quash an IRS summons. On January 14, 2005, the respondent filed a motion to deny the petition. The Court referred this case to United States Magistrate Judge Charles E. Binder for general case management pursuant to 28 U.S.C. § 636(b)(1)(B). The magistrate judge issued his report on August 18, 2005, recommending that this Court deny the petition. Although the magistrate judge's report explicitly stated that the parties to this action may object to and seek review of the recommendation within ten days of service of the report, no objections have been filed.
The parties' failure to file objections to the Report and Recommendation waives any further right to appeal. Smith v. Detroit Federation of Teachers Local 231, 829 F.2d 1370, 1373 (6th Cir. 1987). Likewise, the failure to object to the Magistrate Judge's report releases the Court from its duty to independently review the motion. Thomas v. Arn, 474 U.S. 140, 149 (1985). However, the Court agrees with the findings and conclusions of the Magistrate Judge.
Accordingly, it is ORDERED that the Magistrate Judge's Report and Recommendation [dkt # 6] is ADOPTED, and the petition to quash [dkt # 1] is DENIED.