UNITED STATES COURT OF APPEALS

FOR THE ELEVENTH CIRCUIT

ELBERT PARR TUTTLE COURT OF APPEALS BUILDING
56 Forsyth Street, N.W.
AtJanta
t
Georgi. 30)03
John Ley For rules and forms visit RECENEQ
Clerk of Coun
DEC D cember 14,2010
United States Dis
75 Spring Street SW, Room 2211
Atlanta, GA 30303-3361
Appeal Number: 10-12434-EE
Case Style: USA v. Thomas Lawler
District Court Docket No: 1 :10-cv-00759-CAP
The enclosed certified copy of the judgment and a copy of this court's opinion are hereby issued
as the mandate of this court.
Also enclosed are the following:
Original record on appeal or review, consisting of: two volumes
The clerk of the court or agency shown above is requested to acknow ledge receipt on the copy of
this letter enclosed to the clerk.
A copy of this letter, and the judgment form if noted above, but not a copy of the court's decision,
is also being mailed to counsel and pro se parties. A copy of the court's decision was previously
mailed to counsel and pro se parties on the date it was issued.
Sincerely,
JOHN LEY, Clerk of Court
Reply to: James O. Delaney
Phone #: 404-335-6113
Enclosure(s)
MDT-1 Letter Issuing Mandate
Case 1:10-cv-00759-CAP Document 42 Filed 12/16/10 Page 1 of 4
FlED IN CI.ERK'S OFFICE
U.S.Q.C. Atlanta
UNITED STATES COURT OF APPEALS
DEC 1 6 2010
For the Eleventh Circuit
No. 10-12434
fiLED
District Court Docket No.
1:10-cv-00759-CAP
U.S. COURT OF APPEALS
ELEVENTH CIRCUIT
OCTOBER 14,2010
JOHN LEY
USA,
CLERK
Plaintiff - Appellee,
versus
THOMAS J. LAWLER,
Defendant - Appellant.
Appeal from the United States District Court for the
Northern District of Georgia
JUDGMENT
It is hereby ordered, adjudged, and decreed that the attached opinion included herein by
reference, is entered as the judgment ofthis Court.
Entered: October 14, 2010
For the Court: John Ley. Clerk of Court
DEC 1 4 2010
By: Djuanna H. Clark
Case 1:10-cv-00759-CAP Document 42 Filed 12/16/10 Page 2 of 4
[DO NOT PUBLISH]
IN THE UNITED STATES COURT OF APPEALS
FOR THE ELEVENTH CIRCUIT.--______--,
ELEVENTH CIRCUIT
No. 10-12434
OCTOBER 14,2010
Non-Argument Calendar
JOHN LEY
CLERK
OF
D.C. Docket No.1: 10-cv-00759-CAP
UNITED STATES OF AMERICA,
Plaintiff-Appellee,
versus
THOMAS J. LA WLER,
Defendant -Appellant.
Appeal from the United States District Court
for the Northern District of Georgia
( October 14, 2010)
Before CARNES, MARCUS and COX, Circuit Judges.
PER CURIAM:
The district court granted the Government's petition to enforce Internal
Revenue summonses, and the Defendant Thomas J. Lawler appeals.
Case 1:10-cv-00759-CAP Document 42 Filed 12/16/10 Page 3 of 4
Lawler presents two arguments on this appeal. He contends: (1) that the court
erred in concluding that he waived his right to assert defenses by his failure to timely
assert them in response to the Magistrate Judge's show cause order; and (2) that prior
court approval was required for administrative issuance of these summonses.
We find no error in the district court's conclusion that Lawler's failure to
substantively object and respond to the petition waived defenses. This waiver
forecloses Lawler's second argument. As a general rule, we will not consider a legal
issue or theory raised for the first time on appeal. United States v. Tremble, 933 F.2d
925,928 (llth Cir 1991). None of the exceptions to the general rule are applicable
here.
AFFIRMED.
2
Case 1:10-cv-00759-CAP Document 42 Filed 12/16/10 Page 4 of 4