Caetano v. Internal Revenue Service ( 2023 )

1 2 3 4 5 6 7 8 UNITED STATES DISTRICT COURT 9 EASTERN DISTRICT OF CALIFORNIA 10 11 NATHANIEL DWAYNE CAETANO, Case No. 1:22-cv-00837-JLT-SAB 12 Plaintiff, ORDER ADOPTING FINDINGS AND RECOMMENDATIONS TO DISMISS 13 v. SECOND AMENDED COMPLAINT 14 INTERNAL REVENUE SERVICE, et al., (Docs. 9, 11) 15 Defendants. 16 17 The assigned magistrate judge screened the complaint and first amended complaint and 18 found they failed to state a claim. (Docs. 6, 8.) After screening the second amended complaint 19 and determining it did not state a cognizable claim, the magistrate judge issued findings and 20 recommendations, recommending that Plaintiff’s second amended complaint be dismissed, and 21 that this action be closed. (Doc. 11.) The Court granted Plaintiff 14 days to file objections to the 22 findings and recommendations, meaning that objections were due on May 23, 2023. Plaintiff 23 filed objections that purport to have been signed on May 20, 2023 but were not received by the 24 Court until May 26, 2023. (Doc. 12.) Nonetheless, the Court will consider the objections. 25 In accordance with the provisions of 28 U.S.C. § 636 (b)(1)(C) and Britt v. Simi Valley 26 United School Dist., 708 F.2d 452, 454 (9th Cir. 1983), this Court conducted a de novo review of 27 the case. Having carefully reviewed the entire record, including the objections, the Court finds 28 the findings and recommendations are supported by the record and proper analysis. The 1 | objections fail to directly address the valid reasons for dismissal discussed in the findings and 2 | recommendations. Accordingly, the Court ORDERS: 3 1. The Findings and Recommendations dated May 9, 2023 (Doc. 11), are 4 ADOPTED IN FULL. 5 2. Plaintiff's second amended complaint is DISMISSED without leave to amend, for 6 lack of jurisdiction and as frivolous, as well as for failure to state a claim; and 7 3. The Clerk of the Court is directed to CLOSE this case. 8 9 IT IS SO ORDERED. 1o | Dated: _ June 19, 2023 Cerin | Tower TED STATES DISTRICT JUDGE 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28