___________ No. 95-3472 ___________

United States of America, * * Appellee, * * v. * * Jerome T. Schiefen, * Appeal from the United States * District Court for the Appellant, * District of South Dakota * Barbara Schiefen, estate of; * [UNPUBLISHED] South Lincoln Rural Water * System, Inc.; David Schiefen; * Krautco, Uninc, * * Defendants. * ___________ Submitted: March 19, 1996 Filed: April 3, 1996 ___________ Before McMILLIAN, BRIGHT, and BEAM, Circuit Judges. ___________

PER CURIAM.

Jerome Schiefen appeals from the final order of the District Court1 for the District of South Dakota, granting the United States summary judgment in this action brought pursuant to 28 U.S.C. § 1345, seeking foreclosure of liens held by the Internal Revenue Service and Farmers Home Administration, the sale of property, and the distribution of proceeds.

The district court also concluded certain transfers of real and personal property were fraudulent

The Honorable Lawrence L. Piersol, United States District Judge for the District of South Dakota. conveyances. Schiefen argues the district court lacked jurisdiction to entertain this suit. We have carefully reviewed the record, and we conclude Schiefen's arguments on appeal are frivolous and entirely without merit.

Accordingly, we affirm the judgment of the district court. See 8th Cir. R. 47A(a). Schiefen's several motions on appeal are denied.

A true copy.

Attest:

CLERK, U.S. COURT OF APPEALS, EIGHTH CIRCUIT.

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