McILWAIN v. COMMISSIONER OF INTERNAL REVENUE

ANNA BROWN, District Judge

Magistrate Judge Janice M. Stewart issued Findings and Recommendation (#110) on April 14, 2006, in which she recommended the Court dismiss Plaintiff's Amended Complaint sua sponte. Plaintiff filed timely objections to the Findings and Recommendation. The matter is now before this Court pursuant to 28 U.S.C. § 636(b)(1) and Fed.R.Civ.P. 72(b).

When any party objects to any portion of the Magistrate Judge's Findings and Recommendation, the district court must make a de novo determination of that portion of the Magistrate Judge's report. 28 U.S.C. § 636(b)(1). See also United States v. Bernhardt, 840 F.2d 1441, 1444 (9^th Cir. 1988); McDonnell Douglas Corp. v. Commodore Business Mach., Inc., 656 F.2d 1309, 1313 (9th Cir. 1981), cert. denied, 455 U.S. 920 (1982). This Court has reviewed the pertinent portions of the record de novo and does not find any error in the Magistrate Judge's Findings and Recommendation.

The Court ADOPTS Magistrate Judge Stewart's Findings and Recommendation (#110). Accordingly, the Court DISMISSES Plaintiff's Amended Complaint (#103) sua sponte and DISMISSES this action with prejudice.

IT IS SO ORDERED.