UNPUBLISHED
UNITED STATES COURT OF APPEALS
FOR THE FOURTH CIRCUIT
No. 10-2337
SIMON L. RICHARD; PATRICIA M. RICHARD,
Plaintiffs - Appellants,
v.
UNITED STATES OF AMERICA,
Defendant - Appellee.
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)
Submitted: April 7, 2011 Decided: April 27, 2011
Before NIEMEYER, MOTZ, and WYNN, Circuit Judges.
Affirmed by unpublished per curiam opinion.
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.
Unpublished opinions are not binding precedent in this circuit.
PER CURIAM:
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, No. 1:10-cv-00562-GBL-TCB (E.D. Va. Oct. 5, 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