Government Granted $6.4 Million Default Judgment for FBAR Penalties

UNITED STATES OF AMERICA,
Plaintiff,
v.
ESTATE OF DEAN R. DANIELSEN,
through personal representative Paige A. Showalter,
Defendant.

UNITED STATES DISTRICT COURT
MIDDLE DISTRICT OF FLORIDA
FORT MYERS DIVISION

ORDER¹

Before the Court is United States Magistrate Judge Nicholas P. Mizell’s Report and Recommendation ("R&R") (Doc. 21). The R&R considers Plaintiff’s Corrected Motion for Default Judgment (Doc. 20). Neither party timely objected, so the matter is ripe for review.

After conducting a careful and complete review of the findings and recommendations, a district judge may accept, reject, or modify the magistrate judge’s R&R. See 28 U.S.C. § 636(b)(1); see also Williams v. Wainwright, 681 F.2d 732 (11th Cir. 1982). In the absence of specific objections, there is no requirement that a district judge review factual findings de novo, Garvey v. Vaughn, 993 F.2d 776, 779 n.9 (11th Cir. 1993), and the court may accept, reject, or modify, in whole or in part, the findings and recommendations, 28 U.S.C. § 636(b)(1)(C). The district judge reviews legal conclusions de novo, even in the absence of an objection. See Cooper-Houston v. Southern Ry. Co., 37 F.3d 603, 604 (11th Cir. 1994).

After a careful, complete, and independent examination of the file, the Court accepts and adopts the R&R in full.

Accordingly, it is now

ORDERED:

DONE and ORDERED in Fort Myers, Florida on October 21, 2020.

SHERIPOLSTER CHAPPELL
UNITED STATES DISTRICT JUDGE

Copies: All Parties of Record