1 UNITED STATES DISTRICT COURT

2 DISTRICT OF NEVADA

3 PHILIP C.H. PENG, ) 4 ) Plaintiff, ) Case No.: 2:22-cv-00988-GMN-DJA 5 vs. ) 6 ) ORDER INTERNAL REVENUE SERVICE, ) 7 ) Defendant. ) 8 ) 9 10 Pending before the Court is the Report and Recommendation (“R&R”), (ECF No. 6), of 11 United States Magistrate Judge Daniel J. Albregts, which recommends dismissing the case. 12 A party may file specific written objections to the findings and recommendations of a 13 United States Magistrate Judge made pursuant to Local Rule IB 1-4.

(b)(1)(B); 14 D. Nev. R. IB 3-2. Upon the filing of such objections, the Court must make a de novo 15 determination of those portions to which objections are made. D. Nev. R. IB 3-2(b). The Court 16 may accept, reject, or modify, in whole or in part, the findings or recommendations made by 17 the Magistrate Judge.

(b)(1); D. Nev. R. IB 3-2(b). Where a party fails to 18 object, however, the Court is not required to conduct “any review at all . . . of any issue that is 19 not the subject of an objection.” Thomas v. Arn,

(1985) (citing 28 U.S.C. 20 § 636(b)(1)). Indeed, the Ninth Circuit has recognized that a district court is not required to 21 review a magistrate judge’s R&R where no objections have been filed. See, e.g., United States 22 v. Reyna–Tapia,

(9th Cir. 2003). 23 Here, no objections were filed, and the deadline to do so has passed. (See Min. Order, 24 ECF No. 6) (setting a November 15, 2022, deadline for objections). 25 Accordingly, 1 IT IS HEREBY ORDERED that the Report and Recommendation, (ECF No. 6), is 2 ACCEPTED and ADOPTED in full. 3 IT IS FURTHER ORDERED that the case is DISMISSED. 4 Dated this _2_8__ day of November, 2022. 5 6 ___________________________________ Gloria M. Navarro, District Judge 7 United States District Court 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25