UNPUBLISHED
UNITED STATES COURT OF APPEALS
FOR THE FOURTH CIRCUIT
No. 07-1417
RICHARD E. SNYDER; MARION B. SNYDER,
Plaintiffs - Appellants,
versus
INTERNAL REVENUE SERVICE,
Defendant - Appellee.
Appeal from the United States District Court for the District of
Maryland, at Baltimore. Benson Everett Legg, Chief District Judge.
(1:07-cv-00255-BEL)
Submitted: September 13, 2007 Decided: September 18, 2007
Before GREGORY and DUNCAN, Circuit Judges, and WILKINS, Senior
Circuit Judge.
Affirmed by unpublished per curiam opinion.
Richard E. Snyder, Marion B. Snyder, Appellants Pro Se. John
Schumann, Bethany Buck Hauser, Gregory S. Hrebiniak, UNITED STATES
DEPARTMENT OF JUSTICE, Washington, D.C., for Appellee.
Unpublished opinions are not binding precedent in this circuit.
PER CURIAM:
Richard E. Snyder and Marion B. Snyder appeal from the
district court’s order affirming the bankruptcy court’s denial of
reconsideration of its order determining on remand that the
district court’s ruling that the tax assessment made in February
1991 was void, rather than invalid, did not alter the Snyders’
overall tax liability. We have reviewed the record and find no
reversible error. Accordingly, we affirm for the reasons stated by
the district court. See Snyder v. Internal Revenue Serv., No.
1:07-cv-00255-BEL (D. Md. Mar. 8, 2007). 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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