(PS) United States of America v. Hill ( 2020 )

1 2 3 4 5 6 7 8 UNITED STATES DISTRICT COURT 9 FOR THE EASTERN DISTRICT OF CALIFORNIA 10 11 UNITED STATES OF AMERICA, No. 2:17-cv-00608-MCE-EFB 12 Plaintiff, 13 v. ORDER 14 MELISSA A. HILL; ZENITH GROUP; TOWN OF PARADISE; and BUTTE 15 COUNTY TREASURER, 16 Defendants. 17 18 On September 11, 2020, the magistrate judge filed findings and recommendations herein 19 which were served on the parties and which contained notice that any objections to the findings 20 and recommendations were to be filed within fourteen days. ECF No. 35. No objections were 21 filed.1 22 Accordingly, the Court presumes any findings of fact are correct. See Orland v. United 23 States, 602 F.2d 207, 208 (9th Cir. 1999). The magistrate judge’s conclusions of law are 24 reviewed de novo. See Britt v. Simi Valley Unified Sch. Dist., 708 F.2d 452, 454 (9th Cir. 1983). 25 /// 26 1 Although it appears from the file that defendant Hill’s copy of the findings and 27 recommendations was returned, defendant was properly served. It is a party’s responsibility to keep the court apprised of a current address at all times. Pursuant to Local Rule 182(f), service of 28 documents at the record address of the party is fully effective. 1 The Court has reviewed the applicable legal standards and, good cause appearing, 2 || concludes that it is appropriate to adopt the proposed Findings and Recommendations in full. 3 Accordingly, IT IS HEREBY ORDERED that: 4 1. The proposed Findings and Recommendations filed September 11, 2020 (ECF No. 35), 5 || are ADOPTED; 6 2. The United States of America’s motion to voluntarily dismiss claims two and three of 7 | the complaint (ECF No. 26), construed as a motion for leave to amend under Rule 15, is 8 | GRANTED; 9 3. The complaint’s second and third claims are deemed withdrawn, and defendants Zenith 10 | Group and Butte County Treasurer are DISMISSED from this action; 11 4. The United States of America’s motion for summary judgment (ECF No. 27) is 12 || GRANTED; and 13 5. Judgment is entered against defendant Melissa Hill in the amount of $90,941 for 14 | unpaid personal income tax and frivolous return penalties, plus additional interest and other 15 || statutory additions that have accrued since November 21, 2019. 16 IT IS SO ORDERED. 17 || Dated: October 20, 2020 Eo 18 { late rf LEK. ° SENIOR UNITED STATES DISTRICT JUDGE 20 21 22 23 24 25 26 27 28