United States v. Larry Hill, Jr.

Opinion

UNPUBLISHED

UNITED STATES COURT OF APPEALS FOR THE FOURTH CIRCUIT

No. 19-1104

UNITED STATES OF AMERICA,

Plaintiff - Appellee,

v.

LARRY DARNELL HILL, JR.,

Defendant - Appellant,

and

HILLBOY’S ENTERTAINMENT, a/k/a Larry Hill, - Hillboy’s Entertainment, d/b/a Hill’s Tax Service; CRYSTAL DENISE DICKENS,

Defendants.

No. 19-2268

LARRY D. HILL, JR.,

and HILLBOY’S ENTERTAINMENT, a/k/a Larry Hill, Hillboy’s Entertainment, d/b/a Hill’s Tax Service; CRYSTAL DENISE DICKENS,

Appeals from the United States District Court for the Eastern District of North Carolina, at Raleigh. James C. Dever III, District Judge. (5:17-cv-00366-D)

Submitted: January 23, 2020 Decided: January 27, 2020

Before WYNN, DIAZ, and RICHARDSON, Circuit Judges.

Affirmed by unpublished per curiam opinion.

Larry D. Hill, Jr., Appellant Pro Se. Julie Ciamporcero Avetta, Thomas J. Clark, Tax Division, UNITED STATES DEPARTMENT OF JUSTICE, Washington, D.C., for Appellee.

Unpublished opinions are not binding precedent in this circuit.

2 PER CURIAM:

In these consolidated cases, Larry Darnell Hill, Jr., appeals the district court’s orders

permanently enjoining him from preparing and filing federal tax returns, pursuant to

26 U.S.C. §§ 7402, 7407, 7408 (2018), and denying his motions for reconsideration. We

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

reasons stated by the district court. United States v. Hill, No. 5:17-cv-00366-D (E.D.N.C.

filed Jan. 7 & 8, 2019 & entered Jan. 8, 2019; Aug. 21, 2019). We dispense with oral

argument because the facts and legal contentions are adequately presented in the materials

before this court and argument would not aid the decisional process.

AFFIRMED