MUHAMMAD v. U.S

JOSEPH ANDERSON, Chief Judge, District

This matter is before the court for review of the magistrate judge's report and recommendation made in accordance with 28 U.S.C. § 636(b)(1)(B) and Local Civil Rule 73.02.

The magistrate judge makes only a recommendation to this court. The recommendation has no presumptive weight, and the responsibility to make a final determination remains with the court. Mathews v. Weber, 423 U.S. 261 (1976). The court is charged with making a de novo determination of those portions of the report and recommendation to which specific objection is made, and the court may accept, reject, or modify, in whole or in part, the recommendation of the magistrate judge, or recommit the matter to him with instructions. 28 U.S.C. § 636(b)(1).

The pro se plaintiff, Derick Muhammad, filed this action contesting a civil penalty imposed under Section 6702 of the Internal Revenue Code. The penalty was a $500 frivolous return penalty imposed on the plaintiff for allegedly filing a frivolous tax return in 1999.

The defendant filed a motion for summary judgment on August 11, 2003. The plaintiff was advised, pursuant to Roseboro v. Garrison, 528 F.2d 309 (4th Cir. 1975), that a failure to respond to the defendant's motion for summary judgment with additional evidence or counter-affidavits could result in dismissal of the complaint. The plaintiff did not respond.

The magistrate judge to whom this matter was referred has filed a detailed and comprehensive report and recommendation suggesting that the defendant's motion for summary judgment be granted. The plaintiff was notified of his right to file objections to the report, but he has not done so within the time limits prescribed by the Local Rules of this district.

After review of the record, the report and recommendation, and the applicable law, the court finds that the magistrate judge's recommended disposition is correct. Accordingly, the report and recommendation is incorporated herein, the defendant's motion for summary judgment is granted, and this action is dismissed with prejudice.

IT IS SO ORDERED.