Billy D. Floyd v. Commissioner of Internal Revenue Service

UNPUBLISHED
UNITED STATES COURT OF APPEALS
FOR THE FOURTH CIRCUIT
No. 10-1881
BILLY D. FLOYD,
Plaintiff – Appellant,
v.
COMMISSIONER OF INTERNAL REVENUE SERVICE,
Defendant – Appellee.
Appeal from the United States District Court for the Western
District of North Carolina, at Charlotte. Frank D. Whitney,
District Judge. (3:10-cv-00066-FDW-DSC)
Submitted: February 28, 2011 Decided: March 4, 2011
Before TRAXLER, Chief Judge, and KING and DIAZ, Circuit Judges.
Affirmed by unpublished per curiam opinion.
Billy D. Floyd, Appellant Pro Se. Anne E. Blaess, Robert
William Metzler, John A. Nolet, UNITED STATES DEPARTMENT OF
JUSTICE, Washington, D.C., for Appellee.
Unpublished opinions are not binding precedent in this circuit.

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PER CURIAM:
Billy D. Floyd appeals from the district court’s order
dismissing for lack of jurisdiction his mandamus petition in
which he sought to enjoin the United States from seizing his
property to collect on a tax liability he disputes. We have
reviewed the record and find no reversible error. Accordingly,
we affirm for the reasons stated by the district court.
Floyd v. Comm’r. Internal Rev. Serv., No. 3:10-cv-00066-FDW-DSC
(W.D.N.C. July 14, 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

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