Case Name: 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
Court: United States Court of Appeals for the Federal Circuit
Jurisdiction: United States
Decision Date: 2013-06-18
Citations: 515 F. App'x 893
Docket Number: No. 2013-1233
Parties: 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.
Judges: Before NEWMAN, REYNA and WALLACH, Circuit Judges.
Reporter: West's Federal Appendix
Volume: 515
Pages: 893–893

Head Matter:
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.
No. 2013-1233.
United States Court of Appeals, Federal Circuit.
June 18, 2013.
Randolph Lyons Hutter, Attorney, Robert William Metzler, Supervisory Attorney, Department of Justice, Washington, DC, for Plaintiff-Appellee.
Paul B. Zaccardi, Sandy, UT, pro se.
Frances Zizzo Zaccardi, Sandy, UT, pro se.
Stephen W. Lewis, Utah Attorney General’s Office, Paul D. Veasy, Parsons Behle & Latimer, Salt Lake City, UT, for Defendant.
Before NEWMAN, REYNA and WALLACH, Circuit Judges.

Opinion:
ORDER
PER CURIAM.
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,
It Is Ordered That:
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.