United States of America v. Adhemar W. Renuart, Iv

UNPUBLISHED
UNITED STATES COURT OF APPEALS
FOR THE FOURTH CIRCUIT
No. 06-1535
UNITED STATES OF AMERICA,
Plaintiff - Appellee,
versus
ADHEMAR W. RENUART, IV,
Defendant - Appellant.
Appeal from the United States District Court for the Middle
District of North Carolina, at Durham. James A. Beaty, Jr., Chief
District Judge. (1:04-cv-00460-JAB)
Submitted: October 31, 2006 Decided: November 2, 2006
Before WILLIAMS, MICHAEL, and GREGORY, Circuit Judges.
Affirmed by unpublished per curiam opinion.
Adhemar W. Renuart, IV, Appellant Pro Se. Richard Farber,
Randolph L. Hutter, UNITED STATES DEPARTMENT OF JUSTICE, Tax
Division, Washington, D.C., for Appellee.
Unpublished opinions are not binding precedent in this circuit.
See Local Rule 36(c).

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PER CURIAM:
Adhemar W. Renuart, IV, appeals the district court’s
order granting the motion of the United States to reduce federal
tax assessments to judgment and to foreclose federal tax liens
against real property owned, in part, by Renuart. We have reviewed
the record and find no reversible error. Accordingly, we affirm
for the reasons stated by the district court. United States v.
Renuart, No. 1:04-cv-00460-JAB (M.D.N.C. Apr. 13, 2006). 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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