Coral L. Silvey, Plaintiff-appellant, v. United States of America, Defendant-appellee, 986 F.2d 1429 (10th Cir. 1993)

Before LOGAN and JOHN P. MOORE, Circuit Judges, and BELOT,^*  District Judge.

ORDER AND JUDGMENT^** 

MONTI L. BELOT, District Judge.

After examining the briefs and appellate record, this panel has determined unanimously that oral argument would not materially assist the determination of this appeal. See Fed. R. App. P. 34(a); 10th Cir.R. 34.1.9. The case is therefore ordered submitted without oral argument.

Pro se plaintiff Coral Silvey appeals the district court's judgment in favor of the United States and dismissing her claims in this suit for wrongful levy pursuant to 26 U.S.C. § 7426. Our jurisdiction over this appeal arises from 28 U.S.C. § 1291. We review the district court's legal conclusions de novo, Estate of Holl v. Commissioner, 967 F.2d 1437, 1438 (10th Cir. 1992), and its findings of fact under the clearly erroneous standard, O'Connor v. R.F. Lafferty & Co., 965 F.2d 893, 901 (10th Cir. 1992). We are mindful of Silvey's pro se status, and we interpret her pleadings liberally, as required by Haines v. Kerner, 404 U.S. 519, 520 (1972).

Following our careful review of the record on appeal, together with parties' briefs and motions before this court, we grant leave to proceed without prepayment of costs and fees, and conclude that the district court correctly decided the issues before it in this case. Therefore, for substantially the reasons stated in the district court's findings of fact, conclusions of law and order, dated April 6, 1992, the judgment of the United States District Court for the District of Colorado is AFFIRMED. On appeal, Silvey raises several additional arguments and issues; none of these issues has any merit. All outstanding motions are DENIED.

The mandate shall issue forthwith.