Adhemar W. Renuart, IV, appeals the district court’s order granting the motion of the United States to reduce federal tax assessments to judgment and to foreclose federal tax liens against real property owned, in part, by Renuart. We have reviewed the record and find no reversible error. Accordingly, we affirm for the reasons stated by the district court. United *181 States v. Renuart, No. 1:04-cv-00460-JAB, 2006 WL 1686264 (M.D.N.C. Apr. 13, 2006). 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.

AFFIRMED.