United States v. Thomas J. Lawler

Opinion

[DO NOT PUBLISH]

IN THE UNITED STATES COURT OF APPEALS

FOR THE ELEVENTH CIRCUIT ________________________ FILED U.S. COURT OF APPEALS ELEVENTH CIRCUIT No. 10-12434 OCTOBER 14, 2010 Non-Argument Calendar JOHN LEY ________________________ CLERK

D.C. Docket No. 1:10-cv-00759-CAP

UNITED STATES OF AMERICA,

Plaintiff-Appellee,

versus

THOMAS J. LAWLER,

Defendant-Appellant.

________________________

Appeal from the United States District Court for the Northern District of Georgia ________________________ (October 14, 2010)

Before CARNES, MARCUS and COX, Circuit Judges.

PER CURIAM:

The district court granted the Government’s petition to enforce Internal

Revenue summonses, and the Defendant Thomas J. Lawler appeals. Lawler presents two arguments on this appeal. He contends: (1) that the court

erred in concluding that he waived his right to assert defenses by his failure to timely

assert them in response to the Magistrate Judge’s show cause order; and (2) that prior

court approval was required for administrative issuance of these summonses.

We find no error in the district court’s conclusion that Lawler’s failure to

substantively object and respond to the petition waived defenses. This waiver

forecloses Lawler’s second argument. As a general rule, we will not consider a legal

issue or theory raised for the first time on appeal. United States v. Tremble, 933 F.2d

925, 928 (11th Cir 1991). None of the exceptions to the general rule are applicable

here.

AFFIRMED.