1 UNITED STATES DISTRICT COURT 2 DISTRICT OF NEVADA 3

4 ROBERT W. JOHNSON, Case No. 2:25-cv-00488-ART-BNW

5 Plaintiff, ORDER ADOPTING REPORT AND v. RECOMMENDATION 6

7 NEW YORK STATE DEPARTMENT OF TAXATION AND FINANCE, et al., 8 Defendants. 9 10 Pro se Plaintiff Robert W. Johnson filed this action in March 2025 against 11 New York agencies and officials. (ECF No. 1.) Magistrate Judge Brenda Weksler 12 issued a report and recommendation (“R&R”) finding venue improper and 13 recommending that the Court dismiss Plaintiff’s complaint without leave to 14 amend. (ECF No. 4.) 15 Under the Federal Magistrates Act, a Court “may accept, reject, or modify, 16 in whole or in part, the findings or recommendations made by [a] magistrate 17 judge.”

(b)(1). Where a party timely objects to a magistrate judge's 18 report and recommendation, the court is required to “make a de 19 novo determination of those portions of the [report and recommendation] to which 20 objection is made.”

(b)(1). A court is not required to conduct “any 21 review at all . . . of any issue that is not the subject of an objection.” Thomas v. 22 Arn,

(1985). 23 Plaintiff has not filed an objection to Judge Weksler’s R&R and his time to 24 do so has now expired. (ECF No. 4.) The Court agrees with Judge Weksler’s 25 finding that Plaintiff’s complaint bears no relation to the District of Nevada and 26 that this Court therefore lacks venue. However, the Court finds that dismissal 27 without prejudice is appropriate. See Costlow v. Weeks,

(9th 28 Cir. 1986). 1 || Conclusion 2 It is therefore ordered that Judge Weksler’s report and recommendation 3 || (ECF No. 4) is adopted insofar as it recommends dismissal. 4 Accordingly, this action is dismissed without prejudice. 5 The Clerk of the Court is directed to close this case and enter judgment 6 || accordingly. 7 8 DATED: April 7, 2025 9 10 Aras jlosect en 11 □ 12 UNITED STATES DISTRICT JUDGE 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28