Source: s3://data.kl3m.ai/documents/govinfo/USCOURTS/USCOURTS-ca4-19-02268/USCOURTS-ca4-19-02268-0/pdf.json

Nature of Suit Code: 870
Nature of Suit: Tax Suits
Cause of Action: 

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UNPUBLISHED

UNITED STATES COURT OF APPEALS

FOR THE FOURTH CIRCUIT

No. 19-1104

UNITED STATES OF AMERICA,

Plaintiff - Appellee,

v.

LARRY DARNELL HILL, JR.,

Defendant - Appellant,

and

HILLBOY’S ENTERTAINMENT, a/k/a Larry Hill, - Hillboy’s Entertainment, d/b/a 

Hill’s Tax Service; CRYSTAL DENISE DICKENS,

Defendants.

No. 19-2268

UNITED STATES OF AMERICA,

Plaintiff - Appellee,

v.

LARRY D. HILL, JR.,

Defendant - Appellant,

and

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HILLBOY’S ENTERTAINMENT, a/k/a Larry Hill, Hillboy’s Entertainment, d/b/a 

Hill’s Tax Service; CRYSTAL DENISE DICKENS,

Defendants.

Appeals from the United States District Court for the Eastern District of North Carolina, at 

Raleigh. James C. Dever III, District Judge. (5:17-cv-00366-D)

Submitted: January 23, 2020 Decided: January 27, 2020

Before WYNN, DIAZ, and RICHARDSON, Circuit Judges.

Affirmed by unpublished per curiam opinion.

Larry D. Hill, Jr., Appellant Pro Se. Julie Ciamporcero Avetta, Thomas J. Clark, Tax 

Division, 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Unpublished opinions are not binding precedent in this circuit.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:

In these consolidated cases, Larry Darnell Hill, Jr., appeals the district court’s orders

permanently enjoining him from preparing and filing federal tax returns, pursuant to 

26 U.S.C. §§ 7402, 7407, 7408 (2018), and denying his motions for reconsideration. We 

have reviewed the record and find no reversible error. Accordingly, we affirm for the 

reasons stated by the district court. United States v. Hill, No. 5:17-cv-00366-D (E.D.N.C. 

filed Jan. 7 & 8, 2019 & entered Jan. 8, 2019; Aug. 21, 2019). We dispense with oral 

argument because the facts and legal contentions are adequately presented in the materials 

before this court and argument would not aid the decisional process.

AFFIRMED

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