UNITED STATES v. Mary Carter; Bobby Carter; Virginia Department of Taxation, Defendants. (2019)

United States Court of Appeals, Fourth Circuit.

UNITED STATES of America, Plaintiff - Appellee, v. Lewis F. CARTER, Defendant - Appellant, Mary Carter; Bobby Carter; Virginia Department of Taxation, Defendants.

No. 19-1342

Decided: August 22, 2019

Before FLOYD and RUSHING, Circuit Judges, and SHEDD, Senior Circuit Judge.

Lewis F. Carter, Appellant Pro Se. Bruce R. Ellisen, Randolph Lyons Hutter, Tax Division, UNITED STATES DEPARTMENT OF JUSTICE, Washington, D.C., for Appellee.

Lewis F. Carter appeals the district court's order granting summary judgment to the United States in its action seeking to foreclose federal tax liens. We have reviewed the record and find no reversible error. Accordingly, we affirm for the reasons stated by the district court. United States v. Carter, No. 3:16-cv-00674-MHL, 2018 WL 4356773 (E.D. Va. Sept. 12, 2018). We deny Carter's motions for a stay pending appeal and for a hearing, and 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

PER CURIAM:

Affirmed by unpublished per curiam opinion. Unpublished opinions are not binding precedent in this circuit.

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