Unpublished opinions are not binding precedent in this circuit.

Lewis F. Carter appeals from the district court’s orders granting summary judgment in favor of the United States on its action seeking to reduce to judgment Carter’s unpaid liabilities for income taxes, penalties, and interest for the years 1997 to 2000, 2002 to 2006, 2008, and 2009, and denying his multiple postjudgment motions. We have reviewed the record and find no reversible error. Accordingly, we affirm for the reasons stated by the district court. United States v. Carter, No. 3:15-cv-00161-MHL, 2016 WL 1752761 (E.D. Va. Dec. 31, 2015; Apr. 29, 2016). 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