# Best v. Department of the Treasury, Internal Revenue Service

> District Court, E.D. North Carolina · October 11, 2023

URL: https://www.frixlaw.com/law-library/cases/10252928

## Case

- **Court:** District Court, E.D. North Carolina
- **Decided:** October 11, 2023
- **Opinion:** 100trialcourt
- **Cited by:** 0 later opinions in the Frix Law Library

## Citator (automated)

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## Opinion text

IN THE UNITED STATES DISTRICT COURT
FOR THE EASTERN DISTRICT OF NORTH CAROLINA
EASTERN DIVISION
No. 4:23-CV-87-D

TIMOTHY D. BEST, )
Plaintiff, .
v. ORDER
DEPARTMENT OF THE TREASURY,
and INTERNAL REVENUE SERVICE, _)
Defendants.

On October 2, 2023, Timothy D. Best (“Best” or “plaintiff”) moved to vacate the judgment
and grant him an extension of time to file objections to the August 10, 2023 Memorandum and
Recommendation. See [D.E. 9]. The court has reviewed the motion, the orders of the court, and the
record.
The court has considered Best’s motion for reconsideration under the governing standard.
See Fed. R. Civ. P. 59(e); Zinkand v. Brown, 478 F.3d 634, 637 (4th Cir. 2007); Bogart v. Chapell,
396 F.3d 548, 555 (4th Cir. 2005); Pac. Ins. Co. v. Am. Nat’! Fire Ins. Co., 148 F.3d 396, 403 (4th
Cir. 1998); Hughes v. Bedsole, 48 F.3d 1376, 1382 (4th Cir. 1995). The court denies the motion.
Best’s motion also fails to meet Rule 60(b)’s threshold requirements and is denied as
baseless. See Fed. R. Civ. P. 60(b); United States v. Williams, 56 F.4th 366, 370-73 (4th Cir. 2023);
Aikens v. Ingram, 652 F.3d 496, 500-01 & n.3 (4th Cir. 2011) (en banc); Robinson v. Wix Filtration
Corp. LLC, 599 F.3d 403, 412 n.12 (4th Cir. 2010); Nat’] Credit Union Admin. Bd. v. Gray, 1 F.3d
262, 264 (4th Cir. 1993).

Plaintiff's motion for reconsideration [D.E. 9] lacks merit and is DENIED. The case
remains closed.
SO ORDERED. This (| day of October, 2023.

Gh C. DEVER Il
United States District Judge

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Source: Frix Law Library, https://www.frixlaw.com/law-library/cases/10252928. Public record. Not legal advice.