IN THE UNITED STATES DISTRICT COURT

FOR THE DISTRICT OF OREGON

UNITED STATES OF AMERICA, No. 3:19-cv-02062-SB

Plaintiff, ORDER

v.

HEIDI PIEHL, Defendant.

HERNÁNDEZ, District Judge: Magistrate Judge Beckerman issued a Findings and Recommendation [13] on November 9, 2020, in which she recommends that the Court grant the United States’ Motion for Default Judgment, and enter default judgment against the Estate for unpaid federal tax liabilities in the amount of $20,456.27 as of October 31, 2020, plus any additional interest or statutory additions as provided by law (and less any payments or credits). The matter is now before the Court pursuant to

(b)(1)(B) and Federal Rule of Civil Procedure 72(b). Because no objections to the Magistrate Judge’s Findings and Recommendation were timely filed, the Court is relieved of its obligation to review the record de novo. United States v. Reyna-Tapia,

(9th Cir. 2003) (en banc); see also United States v. Bernhardt,

(9th Cir. 1988) (de novo review required only for portions of Magistrate Judge’s report to which objections have been made). Having reviewed the legal

principles de novo, the Court finds no error. CONCLUSION The Court ADOPTS Magistrate Judge Beckerman’s Findings and Recommendation [13]. Accordingly, Plaintiff’s Motion for Default Judgment [11] is GRANTED. IT IS SO ORDERED.

DATED: ___D__e_c_e_m_b__e_r _3_1_,_ 2_0_2__0______.

MARCO A. HERNÁNDEZ United States District Judge