UNITED STATES OF AMERICA v. Carter, No. 3:2015cv00161 - Document 108 (E.D. Va. 2018)
Court Description: MEMORANDUM OPINION. Signed by District Judge M. Hannah Lauck on 3/9/2018. Copy to Pro Se defendant. (jsmi, )
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UNITED STATES OF AMERICA v. Carter Doc. 108 IN THE UNITED STATES DISTRICT COURT FOR THE EASTERN DISTRICT OF VIRGINIA Richmond Division UNITED STATES OF AMERICA, Plaintiff, Civil Action No. 3:15cvl61 LEWIS F. CARTER, Defendant MEMORANDUM OPINION This matter comes before the Court on three motions filed by Defendant Lewis F. Carter: (1) Carter's "Motion to Alter or Amend the Order of the Court" pursuant to Federal Rule of Civil Procedure 59(e)' (the "Motion to Alter orAmend"), (ECF No. 99); (2) Carter's "Motion by New Evidence to Void Judgment for Lack of Subject-Matter Jurisdiction of the District Court to Enforce Plaintiffs Assessments of a Direct and Unapportioned Tax on Income under Article I, Section 8 Authorities as Erroneously Done by the Court; and for Fraud Upon the Court" pursuant to Federal Rules of Civil Procedure 60(b)(3),(4), and (6)^ and 60(d)(3)^ (the "First Motion to ' Rule 59(e) states: "(e) Motion to Alter orAmend a Judgment. Amotion to alter or amend a judgment must be filed no later than 28 days after the entry of the judgment." Fed. R. Civ. P. 59(e). Rule 60(b) states, in relevant part: (b) Grounds for Relief from a Final Judgment, Order, or Proceeding. On motion and just terms, the court may relieve a party or its legal representative from a final judgment, order, or proceeding for the following reasons: (3) fraud (whether previously called intrinsic or extrinsic), misrepresentation, or misconduct by an opposing party; Dockets.Justia.com
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