[DO NOT PUBLISH]

IN THE UNITED STATES COURT OF APPEALS FILED FOR THE ELEVENTH CIRCUIT U.S. COURT OF APPEALS ________________________ ELEVENTH CIRCUIT JANUARY 23, 2008 THOMAS K. KAHN No. 07-11925 CLERK ________________________

D. C. Docket No. 05-01881-CV-CC-1

LOWELL UMBARGER,

Plaintiff-Appellant,

versus

STATE OF GEORGIA DEPARTMENT OF REVENUE,

Defendant-Appellee.

________________________

Appeal from the United States District Court for the Northern District of Georgia _________________________

(January 23, 2008)

Before HULL and PRYOR, Circuit Judges, and MOORE,* District Judge.

PER CURIAM:

* Honorable K. Michael Moore, U.S. District Judge for the Southern District of Florida, sitting by designation. After review and oral argument, we conclude that Appellant, Lowell

Umbarger, has not shown any reversible error in the order of the district court

dated March 30, 2007. Thus, we affirm this order of the district court.

AFFIRMED.

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