EQUITY INVESTMENT PARTNERS v. LENZ

PER CURIAM:

Equity Investment Partners, LP appeals the district court's final judgment, entered after a bench trial, holding that the United States' federal tax lien on certain real property located in Florida has priority over Equity's mortgages on the same property under 26 U.S.C. § 6323. After hearing witness testimony at trial, the district court made adverse credibility findings that resolved the factual issues in this case, and to which we defer. Based there-upon, we find no reversible error in the district court's final judgment in favor of the United States.

AFFIRMED.