When a party objects to the Magistrate's proposed findings and recommendations under 28 U.S.C. § 636(b)(1), the Court conducts a de novo review of those recommendations to which an objection is made. See Fed. R. Civ. P. 72(b)(3); Shelby v. Kind, 2012 WL 1455988 (S.D. Miss. April 27, 2012). However, merely reurging the allegations in the petition or attacking the underlying conviction is insufficient to receive de novo review, and those portions of the report not objected to are reviewed only for plain error.