United States v. Lanoie

FILED United States Court of Appeals Tenth Circuit UNITED STATES COURT OF APPEALS November 24, 2010 TENTH CIRCUIT Elisabeth A. Shumaker Clerk of Court UNITED STATES OF AMERICA/ INTERNAL REVENUE SERVICE, Petitioner - Appellee, No. 10-2125 v. (D.C. No. 08-MC-00030-MV) (D. New Mexico) PAUL LANOIE, JR., Respondent - Appellant. ORDER AND JUDGMENT * Before HARTZ, ANDERSON, and TYMKOVICH, Circuit Judges. After examining the briefs and appellate record, this panel has determined unanimously that oral argument would not materially assist in the determination of this appeal. See Fed. R. App. P.…