Keith Robertson v. United States of America

UNPUBLISHED
UNITED STATES COURT OF APPEALS
FOR THE FOURTH CIRCUIT
No. 24-1397
KEITH ROBERTSON,
Plaintiff - Appellant,
v.
UNITED STATES OF AMERICA,
Defendant - Appellee.
Appeal from the United States District Court for the District of Maryland, at Baltimore.
Julie R. Rubin, District Judge. (1:22-cv-02007-JRR)
Submitted: May 15, 2025 Decided: May 19, 2025
Before NIEMEYER and HEYTENS, Circuit Judges, and KEENAN, Senior Circuit Judge.
Affirmed by unpublished per curiam opinion.
Keith Robertson, Appellant Pro Se. Bruce R. Ellisen, Bethany B. Hauser, UNITED
STATES DEPARTMENT OF JUSTICE, Washington, D.C., for Appellee.
Unpublished opinions are not binding precedent in this circuit.

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PER CURIAM:
Keith Robertson appeals the district court’s orders granting summary judgment in
favor of the United States and denying his motions for reconsideration in his action
claiming unlawful tax collection activity. We have reviewed the record and find no
reversible error. As the district court correctly determined, Robertson’s tax debt for
the 2007 tax year was not dischargeable in bankruptcy, see 11 U.S.C. § 523(a)(1)(B)(i),
and the limitations period for collecting this debt had not expired at the time his
overpayment of Maryland state taxes was remitted to the Internal Revenue Service to be
applied to his outstanding balance for 2007, see 26 U.S.C. § 6503(h).
Accordingly, we affirm the district court’s orders. Robertson v. United States,
No. 1:22-cv-02007-JRR (D. Md. Sept. 18, 2023, Apr. 12, 2024, & Apr. 25, 2024). We
dispense with oral argument because the facts and legal contentions are adequately
presented in the materials before this court and argument would not aid the decisional
process.
AFFIRMED

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