1 2

3 UNITED STATES DISTRICT COURT

4 DISTRICT OF NEVADA

5 * * *

6 HEATH VINCENT FULKERSON, Case No. 3:20-cv-00239-MMD-WGC

7 Plaintiff, ORDER v. 8 INTERNAL REVENUE SERVICE, et al., 9 Defendants. 10 11 Pro se Plaintiff Heath Fulkerson filed a civil complaint (ECF No. 1-1) against 12 Defendants but did not pay the $400.00 filing fee nor attach an application to proceed in 13 forma pauperis (“IFP”). Before the Court is the Report and Recommendation (“R&R” or 14 “Recommendation”) of United States Magistrate Judge William G. Cobb (ECF No. 4), 15 recommending that Plaintiff’s complaint be dismissed with prejudice. Plaintiff had until 16 October 21, 2020 to file an objection. To date, no objection to the R&R has been filed. 17 For this reason, and as explained below, the Court adopts Judge Cobb’s R&R, and will 18 dismiss Plaintiff’s complaint with prejudice. 19 The Court “may accept, reject, or modify, in whole or in part, the findings or 20 recommendations made by the magistrate judge.”

(b)(1). Where a party 21 fails to object to a magistrate judge’s recommendation, the Court is not required to 22 conduct “any review at all . . . of any issue that is not the subject of an objection.” Thomas 23 v. Arn,

(1985); see also United States v. Reyna-Tapia,

, 24 1116 (9th Cir. 2003) (“De novo review of the magistrate judges’ findings and 25 recommendations is required if, but only if, one or both parties file objections to the 26 findings and recommendations.”) (emphasis in original); Fed. R. Civ. P. 72, Advisory 27 Committee Notes (1983) (providing that the Court “need only satisfy itself that there is no 28 clear error on the face of the record in order to accept the recommendation.”). 1 Because there is no objection, the Court need not conduct de novo review, and is 2 || satisfied Judge Cobb did not clearly err. Here, Judge Cobb recommends Plaintiffs’ 3 || complaint be dismissed with prejudice as Plaintiff was cautioned that a failure to timely 4 || file his complete IFP application or pay the filing fee would result to his action being 5 || dismissed. (ECF No. 4 at 1.) The Court agrees with Judge Cobb. Having reviewed the 6 || R&R and the record in this case, the Court will adopt the R&R in full. 7 It is therefore ordered that Judge Cobb’s Report and Recommendation (ECF No. 8 || 4) is accepted and adopted in full. 9 It is further ordered that Plaintiff's complaint (ECF No. 1-1) is dismissed with 10 || prejudice. 11 The Clerk of Court is directed to enter judgment accordingly and to close this case. 12 DATED THIS 29" Day of March 2021. 13 ~~

15 MIRANBA M. DU 16 CHIEF UNITED STATES DISTRICT JUDGE 17 18 19 20 21 22 23 24 25 26 27 28