Williams v. Scott — Fourth Circuit affirmed because Williams failed to object to the magistrate judge’s recommendation

Case
Karen Williams v. Mrs. Scott, Internal Revenue Agent; Al Marcelin, Internal Revenue Agent
Court
U.S. Court of Appeals for the Fourth Circuit
Judge
WILKINSON (Ronald Reagan, 1984); RICHARDSON (Donald Trump, 2018); QUATTLEBAUM (Donald J. Trump, 2018)
Date Decided
July 20, 2026
Docket No.
25-2463
Topics
Appellate Procedure; Subject Matter Jurisdiction; Magistrate Judges
Source
Read the full opinion

Background

Karen Williams filed a civil action against Internal Revenue Agents Mrs. Scott and Al Marcelin. The U.S. District Court for the Eastern District of North Carolina referred the case to a magistrate judge under 28 U.S.C. § 636(b)(1)(B).

The magistrate judge recommended dismissing the action for lack of subject matter jurisdiction and warned Williams that failing to file timely, specific objections would waive appellate review of an order based on the recommendation. Williams did not file objections, and the district court dismissed her action without prejudice.

The Court’s Holding

The Fourth Circuit affirmed the dismissal. It explained that a party who receives proper notice must file timely and specific objections to a magistrate judge’s recommendation to preserve appellate review of the recommendation’s substance.

Because Williams failed to object after receiving the required warning, she forfeited appellate review. The court therefore did not address the merits of the jurisdictional recommendation and affirmed the district court’s judgment without oral argument.

Key Takeaways

  • Specific and timely objections to a magistrate judge’s recommendation are required to preserve substantive appellate review when proper notice has been given.
  • Failing to object after receiving a waiver warning can forfeit appellate review.
  • The Fourth Circuit affirmed on forfeiture grounds without deciding whether the district court’s jurisdictional analysis was correct.

Why It Matters

The decision underscores that objections to a magistrate judge’s recommendation are an essential preservation step, not a formality. Litigants must identify specific objections within the applicable deadline if they want an appellate court to review the recommended disposition.

The unpublished opinion also illustrates the narrow significance of a procedural affirmance: the Fourth Circuit left the underlying subject matter jurisdiction issue unreviewed.

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