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Richard v. U.S.

United States Court of Appeals, Fourth Circuit
Apr 27, 2011
425 F. App'x 264 (4th Cir. 2011)

Opinion

No. 10-2337.

Submitted: April 7, 2011.

Decided: April 27, 2011.

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).

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.

Before NIEMEYER, MOTZ, and WYNN, Circuit Judges.

Affirmed by unpublished PER CURIAM opinion.

Unpublished opinions are not binding precedent in this circuit.


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, 746 F.Supp.2d 778 (E.D.Va. 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.


Summaries of

Richard v. U.S.

United States Court of Appeals, Fourth Circuit
Apr 27, 2011
425 F. App'x 264 (4th Cir. 2011)
Case details for

Richard v. U.S.

Case Details

Full title:Simon L. RICHARD; Patricia M. Richard, Plaintiffs-Appellants, v. UNITED…

Court:United States Court of Appeals, Fourth Circuit

Date published: Apr 27, 2011

Citations

425 F. App'x 264 (4th Cir. 2011)