With no explanation, chose the best option from "A", "B", "C" or "D". to which objection is made and may accept,; reject, or modify, in whole or in part, the findings or recommendations made by the magistrate judge. The Judge, however, need conduct a new hearing only in his or her discretion or where required by law, and may consider the record developed before the magistrate judge, making his or her own determination on the basis of that record. The Judge may also receive further evidence, recall witnesses or recommit the matter to the Magistrate Judge with instructions. Filed Feb. 20,2015. 1 . When parties fail to timely object to a magistrate judge’s report and recommendation, the Federal Magistrates Act does not require a district court to review the report before accepting it. See Thomas v. Arn, 474 U.S. 140, 149, 106 S.Ct. 466, 88 ) (<HOLDING>); Oldrati v. Apfel, 33 F.Supp.2d 397, 399

A: holding without a transcript of proceedings below review on appeal is limited to errors of law that are apparent on face of record
B: holding that the courts review is limited to ascertaining whether there is clear error on the face of the record
C: holding that the role of the courts is limited to ascertaining whether there exists one of the specific grounds for the vacation of an award as provided in  10 of the arbitration act and that the court should not review the arbitration proceeding for errors of law or fact
D: holding that in its review of the irs exercise of discretion the court is limited to a review of the administrative record
B.