Unpublished opinions are not binding , precedent in this circuit.

Gregory S. Boone seeks to appeal his conviction and sentence on the basis that a three-year statute of limitations bars the Government from charging him with the tax offense to which he pled guilty. In response, the Government asserts that Boone failed to preserve any potential statute of limitations defense when he pled guilty and that his appeal is untimely.

We agree that Boone waived his argument regarding the statute of limitations. “[W]hen a defendant pleads guilty, he waives all nonjurisdictional defects in the proceedings conducted prior to entry of the plea.” United States v. Fitzgerald, 820 F.3d 107, 110 (4th Cir. 2016). The statute of limitations is not jurisdictional; rather, it is an affirmative defense that may be waived. United States v. Matzkin, 14 F.3d 1014, 1017 (4th Cir. 1994). Because Boone did not affirmatively raise his limitations defense in the district court before pleading guilty, any such defense is waived. Accordingly, we affirm. 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