Opinion
Civil Action No. 3:00-CV-2576-L
February 28, 2001
ORDER
This is an action for review of an administrative appeals determination made by the Internal Revenue Service ("IRS"). Pursuant to 28 U.S.C. § 636(b), and an order of the court dated June 7, 2001, this action was referred to the United States magistrate judge for proposed findings of fact and recommendation for disposition. On December 11, 2001, the Findings, Conclusions and Recommendation of the United States Magistrate Judge ("Report") were filed, to which no objections have been made.
Having independently reviewed the pleadings, file, and record in this case and the findings and conclusions of the magistrate judge, the court concludes that the findings and conclusions are correct and they are hereby accepted, as modified herein, as the findings and conclusions of the court. On page one, in the first paragraph, of the Report, the magistrate judge states that this action is brought pursuant to 28 U.S.C. § 6330(d)(1). The correct citation is 26 U.S.C. § 6330(d)(1). The Report is therefore modified to correct this typographical error.
For the reasons stated in the Report, the determination by the Internal Revenue Service of Plaintiff's liability for Form 940 (Federal Unemployment Tax) taxes for 1995 and Form 941 (quarterly employment taxes) for the third quarter of 1996 is hereby affirmed. Accordingly, all relief requested by Plaintiff is denied, and this action is hereby dismissed with prejudice, except as stated below. To the extent Plaintiff's Complaint seeks a review of claims or issues that were not addressed at the Collection Due Process hearing, it is dismissed without prejudice for lack of subject matter jurisdiction.
It is so ordered.