United States v. Paul B. Zaccardi

N OTE: This order is nonprecedential.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: 1 Filed: 06/18/2013

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US V. PAUL ZACCARDI 2
__________________________
Before N EWMAN, REYNA and WALLACH , Circuit Judges.
P ER CURIAM .
O R D E R
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,
I T I S O RDERED T HAT :
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.
F OR T HE COURT
/s/ Daniel E. O’Toole
Daniel E. O’Toole
Clerk
s26
ISSUED AS A MANDATE: June 18, 2013
Case: 13-1233 Document: 6 Page: 2 Filed: 06/18/2013

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