Us v. Paul Zaccardi

Case: 13-1233 Document: 6 Page: 1 Filed: 06/18/2013

NOTE: This order is nonprecedential.

United States Court of Appeals
for the Federal Circuit
__________________________

UNITED STATES,
Plaintiff-Appellee,
v.
PAUL B. ZACCARDI,
Defendant-Appellant,
AND
FRANCES ZIZZO ZACCARDI,
Defendant,
AND
SAVED BY GRACE CHRISTIAN FELLOWSHIP,
Defendant,
AND
UTAH STATE TAX COMMISSION,
Defendant,
AND

WASHINGTON FEDERAL SAVINGS,
Defendant.
__________________________

2013-1233
__________________________

Appeal from the United States District Court for the
Central District of Utah in No. 11-CV-00135, Judge
Robert J. Shelby.
Case: 13-1233 Document: 6 Page: 2 Filed: 06/18/2013

US V. PAUL ZACCARDI 2

__________________________

Before NEWMAN, REYNA and WALLACH, Circuit Judges.
PER CURIAM.
ORDER
The United States moves for dismissal of the case or
transfer to the United States Court of Appeals for the
Tenth Circuit.
Paul B. Zaccardi appeals from a judgment of the United
States District Court for the Central District of Utah,
granting summary judgment in favor of the United States
for unpaid taxes. Pursuant to 28 U.S.C. § 1631, this court
is authorized to transfer the case to a court in which the
appeal could have been brought at the time it was filed or
noticed.
Accordingly,
IT IS ORDERED THAT:
The United States’ motion is granted to the extent
that the appeal is transferred pursuant to 28 U.S.C.
§ 1631 to the United States Court of Appeals for the
Tenth Circuit.

FOR THE COURT

/s/ Daniel E. O’Toole
Daniel E. O’Toole
Clerk

s26
ISSUED AS A MANDATE: June 18, 2013