UNITED STATES DISTRICT COURT August 28, 2023 SOUTHERN DISTRICT OF TEXAS Nathan Ochsner, Clerk HOUSTON DIVISION UNITED STATES OF AMERICA, § § Plaintiff, § § v. § Civil Action No. 4:22-CV-03558 § GARY M. LADEN and § PATRICIA E. LADEN, § § Defendants. § ORDER ACCEPTING FINDINGS, CONCLUSIONS, AND RECOMMENDATION OF THE UNITED STATES MAGISTRATE JUDGE Pending before the Court is the August 10, 2023 Memorandum and Recommendation (“M&R”) prepared by Magistrate Judge Peter Bray. (Dkt. No. 25). Magistrate Judge Bray made findings and conclusions and recommended that Plaintiff’s Motion for Summary Judgment, (Dkt. No. 16), be granted. (Dkt. No. 25). The Parties were provided proper notice and the opportunity to object to the M&R. See

(b)(1); Fed. R. Civ. P. 72(b). No party filed an objection. Defendants filed a Notice of No Objection. (Dkt. No. 26). As a result, review is straightforward: plain error. Guillory v. PPG Indus., Inc.,

(5th Cir. 2005). No plain error appears. Accordingly, the Court accepts the M&R and adopts it as the opinion of the Court. It is therefore ordered that: (1) Magistrate Judge Bray’s M&R, (Dkt. No. 25), is ACCEPTED and ADOPTED in its entirety as the holding of the Court; and (2) Plaintiff’s Motion for Summary Judgment, (Dkt. No. 16), is GRANTED. It is SO ORDERED. Signed on August 28, 2023.

DREW B. TIPTON UNITED STATES DISTRICT JUDGE