Richard v. United States

Opinion

UNPUBLISHED

UNITED STATES COURT OF APPEALS FOR THE FOURTH CIRCUIT

No. 10-2337

SIMON L. RICHARD; PATRICIA M. RICHARD,

Plaintiffs - Appellants,

v.

UNITED STATES OF AMERICA,

Defendant - Appellee.

Appeal from the United States District Court for the Eastern District of Virginia, at Alexandria. Gerald Bruce Lee, District Judge. (1:10-cv-00562-GBL-TCB)

Submitted: April 7, 2011 Decided: April 27, 2011

Before NIEMEYER, MOTZ, and WYNN, Circuit Judges.

Affirmed by unpublished per curiam opinion.

Simon L. Richard, Patricia M. Richard, Appellants Pro Se. Dennis Carl Barghaan, Jr., Assistant United States Attorney, Alexandria, Virginia; Kenneth L. Greene, Supervisory Attorney, Laurie Allyn Snyder, UNITED STATES DEPARTMENT OF JUSTICE, Washington, D.C., for Appellee.

Unpublished opinions are not binding precedent in this circuit. PER CURIAM:

Appellants appeal the district court’s order

dismissing their complaint concerning a tax lien for taxes owed

on their 1991 and 1992 taxes, and a tax lien and garnishment

related to their 1993 and 1997 tax liability. We have reviewed

the record and find no reversible error. Accordingly, we affirm

for the reasons stated by the district court. Richard v. United

States, No. 1:10-cv-00562-GBL-TCB (E.D. Va. Oct. 5, 2010). We

dispense with oral argument because the facts and legal

contentions are adequately presented in the materials before the

court and argument would not aid the decisional process.

AFFIRMED