Billy Floyd v. IRS


UNPUBLISHED PER CURIAM OPINION filed. Originating case number: 3:10-cv-00066-FDW-DSC Copies to all parties and the district court/agency. [998537776] [10-1881]

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Billy Floyd v. IRS Doc. 0 Case: 10-1881 Document: 12 Date Filed: 03/04/2011 Page: 1 UNPUBLISHED UNITED STATES COURT OF APPEALS FOR THE FOURTH CIRCUIT No. 10-1881 BILLY D. FLOYD, Plaintiff Appellant, v. COMMISSIONER OF INTERNAL REVENUE SERVICE, Defendant Appellee. Appeal from the United States District Court for the Western District of North Carolina, at Charlotte. Frank D. Whitney, District Judge. (3:10-cv-00066-FDW-DSC) Submitted: February 28, 2011 Decided: March 4, 2011 Before TRAXLER, Chief Judge, and KING and DIAZ, Circuit Judges. Affirmed by unpublished per curiam opinion. Billy D. Floyd, Appellant Pro Se. Anne E. Blaess, Robert William Metzler, John A. Nolet, UNITED STATES DEPARTMENT OF JUSTICE, Washington, D.C., for Appellee. Unpublished opinions are not binding precedent in this circuit. Case: 10-1881 Document: 12 Date Filed: 03/04/2011 Page: 2 PER CURIAM: Billy D. Floyd appeals from the district court's order dismissing for lack of jurisdiction his mandamus petition in which he sought to enjoin the United States from seizing his property to collect on a tax liability he disputes. reviewed the record and find no reversible error. we affirm for the reasons stated by the We have Accordingly, court. district Floyd v. Comm'r. Internal Rev. Serv., No. 3:10-cv-00066-FDW-DSC (W.D.N.C. July 14, 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 2

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