Bone v. United States of America, 2:13-mc-07492

Kimberly A. & Clinton D. Bone petitioners against the United States, IRS, and Lisa Wolfe regarding an IRS summons.
Magistrate Judge issued a Report and Recommendation (Dkt. 10).
No objections to the R&R were filed within the statutory fourteen days.
Under 28 U.S.C. § 636(b)(1)(C), the district court may adopt, reject, or modify the R&R; no objections waiving de novo review.
Court reviews the R&R and the record for clear error and determines the R&R is well-founded.
The court adopts the R&R in full and issues rulings: grant the government's motion to dismiss the petition to quash IRS summons; deny the petition to quash the third-party summons; case closed.

Issue	Plaintiff's Argument	Defendant's Argument	Held
Whether de novo review was required when no objections were filed	Bone/Petitioners did not object	No objections filed; de novo review not necessary	De novo review not required; court adopts R&R
Whether the government’s motion to dismiss the petition to quash IRS summons should be granted	Petitioners seek to quash the summons	IRS seeks dismissal of petition to quash	GRANTED
Whether the petition to quash IRS third-party summons should be denied	Petitioners seek to quash the third-party summons	IRS argues against quashing the summons	DENIED

United States v. Reyna-Tapia, 328 F.3d 1114 (9th Cir. 2003) (de novo review when objections are raised; otherwise defer to non-objection record)
Peretz v. United States, 501 U.S. 923 (Sup. Ct. 1991) (de novo review not required for Article III purposes unless requested)
Ciapponi v. United States, 77 F.3d 1251 (9th Cir. 1996) (courts not required to conduct further review absent objections)
Wang v. Masaitis, 416 F.3d 993 (9th Cir. 2005) (de novo review principles and waiver of objections guidance)
Campbell v. United States Dist. Court, 501 F.2d 196 (9th Cir. 1974) ( Advisory notes on review standards for magistrate recommendations)