United States of America v. JESSIE M. SNYDER; BUTLER COUNTY, Tax Claim Bureau JESSIE M.. SNYDER

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NOT PRECEDENTIAL
UNITED STATES COURT OF APPEALS
FOR THE THIRD CIRCUIT
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No. 09-3541
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UNITED STATES OF AMERICA
v.
JESSIE M. SNYDER; BUTLER COUNTY, Tax Claim Bureau
JESSIE M.. SNYDER,
Appellant
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On Appeal from the United States District Court
for the Western District of Pennsylvania
(D.C. Civil Action No. 07-cv-00331)
District Judge: Honorable Maurice B. Cohill, Jr.
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Submitted Pursuant to Third Circuit LAR 34.1(a)
February 10, 2010
Before: SMITH, FISHER AND GARTH, Circuit Judges
(Opinion filed : February 16, 2010)
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OPINION
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PER CURIAM
Jessie Snyder appeals the District Court’s order denying her motion for
reconsideration of the District Court’s February 5, 2008, order. We will affirm.

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The procedural history of this case and the details of Snyder’s claims are well known
to the parties and need not be discussed at length. Briefly, the government filed a complaint
to foreclose on a lien against Snyder’s property in order to fulfill a judgment against her for
unpaid taxes. The District Court entered an order of sale and later amended the order to
require any occupants to vacate or be evicted. Snyder appealed the District Court’s amended
order, and this Court affirmed. The government then moved to amend the order of sale to
clarify the duties of the IRS and the United States Marshals Service. The District Court
granted the motion. Snyder filed a motion for reconsideration which the District Court
denied. Snyder filed a timely notice of appeal. We have jurisdiction under 28 U.S.C. § 1291.
On appeal, Snyder argues that she paid her tax debt by tendering a “public office
money certificate.” Her arguments are without merit. We rejected this frivolous argument
in Snyder’s prior appeal, United States v. Snyder, C.A. No. 08-1643. Accordingly, we will
affirm the District Court’s order. We warn Snyder that the filing of frivolous pleadings in
the future may result in sanctions.

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