Guardian Tax SC, LLC v. Ralph Day

USCA4 Appeal: 21-1411 Doc: 42 Filed: 08/23/2022 Pg: 1 of 9 UNPUBLISHED UNITED STATES COURT OF APPEALS FOR THE FOURTH CIRCUIT No. 21-1411 GUARDIAN TAX SC, LLC, Plaintiff - Appellant, v. RALPH DAY, a/k/a Ralph M. Day, Sr.; VIRGINIA DAY, a/k/a Virginia D. Day; BANK OF NEW YORK MELLON, f/k/a Bank of New York, as Trustee for CWHEQ Revolving Home Equity Loan Trust, Series 2007-A; UNITED STATES OF AMERICA, by and through its agency, The Internal Revenue Service; CHARLESTON COUNTY, SOUTH CAROLINA; DANIEL M. GREGORY, in his official capacity as the Charleston County Delinquent Tax Collector,…