Case: 13-1233 Document: 6 Page: 1 Filed: 06/18/2013

NOTE: This order is nonprecedential.

United States Court of Appeals for the Federal Circuit __________________________

UNITED STATES, Plaintiff-Appellee, v. PAUL B. ZACCARDI, Defendant-Appellant, AND FRANCES ZIZZO ZACCARDI, Defendant, AND SAVED BY GRACE CHRISTIAN FELLOWSHIP, Defendant, AND UTAH STATE TAX COMMISSION, Defendant, AND

WASHINGTON FEDERAL SAVINGS, Defendant. __________________________

2013-1233 __________________________

Appeal from the United States District Court for the Central District of Utah in No. 11-CV-00135, Judge Robert J. Shelby. Case: 13-1233 Document: 6 Page: 2 Filed: 06/18/2013

US V. PAUL ZACCARDI 2

__________________________

Before NEWMAN, REYNA and WALLACH, Circuit Judges. PER CURIAM. ORDER The United States moves for dismissal of the case or transfer to the United States Court of Appeals for the Tenth Circuit. Paul B. Zaccardi appeals from a judgment of the United States District Court for the Central District of Utah, granting summary judgment in favor of the United States for unpaid taxes. Pursuant to 28 U.S.C. § 1631, this court is authorized to transfer the case to a court in which the appeal could have been brought at the time it was filed or noticed. Accordingly, IT IS ORDERED THAT: The United States’ motion is granted to the extent that the appeal is transferred pursuant to 28 U.S.C. § 1631 to the United States Court of Appeals for the Tenth Circuit.

FOR THE COURT

/s/ Daniel E. O’Toole Daniel E. O’Toole Clerk

s26 ISSUED AS A MANDATE: June 18, 2013