Watson v. Geithner ( 2009 )


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  •     08-6069-cv
    Watson v. Geithner
    UNITED STATES COURT OF APPEALS
    FOR THE SECOND CIRCUIT
    SUMMARY ORDER
    RULINGS BY SUMMARY ORDER DO NOT HAVE PRECEDENTIAL EFFECT.     CITATION TO SUMMARY ORDERS
    FILED AFTER JANUARY 1, 2007, IS PERMITTED AND IS GOVERNED BY THIS COURT’S LOCAL RULE 32.1
    AND FEDERAL RULE OF APPELLATE PROCEDURE 32.1.     IN A BRIEF OR OTHER PAPER IN WHICH A
    LITIGANT CITES A SUMMARY ORDER, IN EACH PARAGRAPH IN WHICH A CITATION APPEARS, AT LEAST
    ONE CITATION MUST EITHER BE TO THE FEDERAL APPENDIX OR BE ACCOMPANIED BY THE NOTATION:
    “(SUMMARY ORDER).” A PARTY CITING A SUMMARY ORDER MUST SERVE A COPY OF THAT SUMMARY ORDER
    TOGETHER WITH THE PAPER IN WHICH THE SUMMARY ORDER IS CITED ON ANY PARTY NOT REPRESENTED
    BY COUNSEL UNLESS THE SUMMARY ORDER IS AVAILABLE IN AN ELECTRONIC DATABASE WHICH IS
    PUBLICLY ACCESSIBLE WITHOUT PAYMENT OF FEE (SUCH AS THE DATABASE AVAILABLE AT
    HTTP://WWW.CA2.USCOURTS.GOV/). IF NO COPY IS SERVED BY REASON OF THE AVAILABILITY OF THE
    ORDER ON SUCH A DATABASE, THE CITATION MUST INCLUDE REFERENCE TO THAT DATABASE AND THE
    DOCKET NUMBER OF THE CASE IN WHICH THE ORDER WAS ENTERED.
    At a stated term of the United States Court of Appeals for
    the Second Circuit, held at the Daniel Patrick Moynihan United
    States Courthouse, 500 Pearl Street, in the City of New York, on
    the 4th day of December, two thousand nine.
    PRESENT:
    Amalya L. Kearse,
    Robert D. Sack,
    Robert A. Katzmann,
    Circuit Judges.
    __________________________________________
    Rosetta Watson,
    Plaintiff-Appellant,
    v.                                          08-6069-cv
    Timothy F. Geithner, Secretary of the Treasury,*
    Henry M. Paulson, Jr.,
    Defendants-Appellees.
    __________________________________________
    *
    Pursuant to Federal Rule of Appellate Procedure 43(c)(2), Secretary of the Treasury
    Timothy F. Geithner is automatically substituted as the Appellee.
    FOR APPELLANT:         Rosetta Watson, Brooklyn, N.Y.
    FOR APPELLEE:          Brian K. Morgan, Sarah S. Normand, Assistant
    United States Attorneys, for Lev Dassin,
    Acting United States Attorney for the
    Southern District of New York, New York, N.Y.
    Appeal from a judgment of the United States District Court
    for the Southern District of New York (Marrero, J.).
    UPON DUE CONSIDERATION, IT IS HEREBY ORDERED, ADJUDGED, AND
    DECREED that the judgment of the district court is AFFIRMED.
    Appellant Rosetta Watson, pro se, appeals the district
    court’s grant of summary judgment dismissing her claims of
    discrimination and retaliation against the Internal Revenue
    Service (“IRS”).    We assume the parties’ familiarity with the
    underlying facts, the procedural history of the case, and the
    issues on appeal.
    This Court reviews a district court’s decision to decline to
    consider an untimely response to summary judgment motion for
    abuse of discretion.     See Davidson v. Keenan, 
    740 F.2d 129
    , 132
    (2d Cir. 1984).    Here, Watson was properly notified of the
    consequences of failing to respond to the motion for summary
    judgment, and even received an extension of time to file her
    response.   Despite these warnings, Watson failed to timely file
    an opposition, and, thus, the district court did not abuse its
    discretion in ruling on the Government’s motion based on the file
    it had before it.   Moreover, Watson did not raise this argument
    in her opening brief, and we generally do not consider arguments
    raised for the first time in a reply brief.     See Thomas v. Roach,
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    165 F.3d 137
    , 146 (2d Cir. 1999).
    We review an order granting summary judgment de novo, and
    ask whether the district court properly concluded that there were
    no genuine issues of material fact and that the moving party was
    entitled to judgment as a matter of law.    See Miller v. Wolpoff &
    Abramson, L.L.P., 
    321 F.3d 292
    , 300 (2d Cir. 2003).   In
    determining whether there are genuine issues of material fact,
    this Court is “required to resolve all ambiguities and draw all
    permissible factual inferences in favor of the party against whom
    summary judgment is sought.”   Terry v. Ashcroft, 
    336 F.3d 128
    ,
    137 (2d Cir. 2003) (internal quotations omitted).   However,
    “conclusory statements or mere allegations [are] not sufficient
    to defeat a summary judgment motion.”   Davis v. New York, 
    316 F.3d 93
    , 100 (2d Cir. 2002).
    Here, an independent review of the record and relevant case
    law reveals that the district court properly granted the
    Government’s motion for summary judgment.   We affirm the district
    court judgment for substantially the same reasons stated by the
    district court in its thorough and well-reasoned memorandum and
    order.
    We have considered all of Watson’s contentions on this
    appeal and have found them to be without merit.   For the
    foregoing reasons, the judgment of the district court is hereby
    AFFIRMED.
    FOR THE COURT:
    Catherine O’Hagan Wolfe, Clerk
    By:___________________________
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