(PS) Samuelian v. CA Franchise Tax Board ( 2020 )

1 2 3 4 5 6 7 8 UNITED STATES DISTRICT COURT 9 FOR THE EASTERN DISTRICT OF CALIFORNIA 10 11 SANDRA C. SAMUELIAN, No. 2:19-cv-01333 KJM AC (PS) 12 Plaintiff, 13 v. ORDER 14 CA FRANCHISE TAX BOARD, et al., 15 Defendants. 16 17 Plaintiff, proceeding pro se, filed the above-entitled action. The matter was referred to a 18 United States Magistrate Judge as provided by Local Rule 302(c)(21). 19 On November 7, 2019, the magistrate judge filed findings and recommendations, which 20 were served on plaintiff and which contained notice to plaintiff that any objections to the findings 21 and recommendations were to be filed within twenty-one days. ECF No. 13. Plaintiff has not 22 filed objections to the findings and recommendations. Plaintiff has made several irrelevant filings, 23 which are neither an amended complaint nor objections to the findings and recommendations. 24 ECF Nos. 14, 15, 16, 17. 25 The court presumes that any findings of fact are correct. See Orand v. United States, 26 602 F.2d 207, 208 (9th Cir. 1979). The magistrate judge’s conclusions of law are reviewed 27 de novo. See Robbins v. Carey, 481 F.3d 1143, 1147 (9th Cir. 2007) (“[D]eterminations of law 28 by the magistrate judge are reviewed de novo by both the district court and [the appellate] court 1 . . . .”). Having reviewed the file, the court finds the findings and recommendations to be 2 supported by the record and by the proper analysis. 3 Accordingly, IT IS HEREBY ORDERED that: 4 1. The findings and recommendations filed November 7, 2019, are adopted in full; and 5 2. This action is dismissed, without prejudice, for lack of prosecution and for failure to 6 comply with the court’s order. See Fed. R. Civ. P. 41(b); Local Rule 110. 7 DATED: January 8, 2020. 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28