Billy Floyd v. IRS

Filing

UNPUBLISHED PER CURIAM OPINION filed.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]

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UNPUBLISHED UNITED STATES COURT OF APPEALS FOR THE FOURTH CIRCUIT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Affirmed by unpublished per curiam opinion.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Unpublished opinions are not binding precedent in this circuit.

Dockets.Justia.com

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

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