Court Opinion

ID: 2803362
Source: CourtListenerOpinion
Date Created: 2015-05-26 19:01:18.619322+00
Date Added: 2024-06-11T11:50:06.033763
License: Public Domain

Dismissed in part and affirmed in part by unpublished PER CURIAM opinion.
 

  Unpublished opinions are not binding precedent in this circuit.
 

  PER CURIAM:
 

  James E. MacAlpine appeals from the district court’s orders: (1) granting the Government’s motion to reduce to judgment assessments for taxes, penalties, and interest with respect to MacAlpine’s 1999, 2000, 2002, 2003, 2004, 2005, and 2006 federal income tax liability, and (2) denying his motion to vacate.
 

  Because MacAlpine filed his motion to vacate more than 28 days after entry of judgment, the appeal is untimely as to the April 8, 2014, order granting summary judgment in favor of the Government.
  
   See
  
  Fed. R.App. P. 4(a)(4)(A)(vi). Accordingly, we dismiss the appeal from that order for lack of jurisdiction. MacAlpine’s motion to vacate the district court’s order failed to establish any grounds for such relief. Therefore, we affirm the denial of his motion to vacate on the reasoning of the district court.
  
   United States v. MacAlpine,
  
  No. 1:13-cv-00053-MR-DLH, 2014 WL 4828890 (W.D.N.C. Sept. 29, 2014). We dispense with oral argument because the facts and legal contentions are adequately presented in the materials before the court and argument would not aid the decisional process.
 

   DISMISSED IN PART; AFFIRMED IN PART.