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UNITED STATES COURT OF APPEALS
For the Fifth Circuit
No. 97-50482
UNITED STATES OF AMERICA,
Plaintiff - Counter Defendant - Appellee,
VERSUS
ANDREW E. BLANCHE, ET AL.,
Defendants,
ANDREW E. BLANCHE; CYNTHIA D. BLANCHE,
Defendants - Cross Claimants -
Counter Plaintiffs - Appellants,
VERSUS
WILLIAM S. HEWITT,
Defendant - Cross Defendant - Appellee.
Appeal from the United States District Court
for the Western District of Texas
March 12, 1999
Before DeMOSS, PARKER, and DENNIS, Circuit Judges.
BY THE COURT:

This appeal raises for our determination the validity of the
district court's determination that the United States, through the
Internal Revenue Service, had a tax lien against the following
described property:
Lot Number One (1), Block Number One (1),
NORTHCLIFF COUNTRY CLUB ESTATES COMMUNITY, SECTION
1, a subdivision in Guadalupe County, Texas,
according to plat recorded in Volume 4, Pages 63-
65, Plat Records, Guadalupe County, Texas.
The district court determined that such tax lien was valid in the
amount of $25,276.20 and ordered the foreclosure of such tax lien
and the distribution of the proceeds from the sale of the property
as described in the final Judgment of the district court filed on
February 28, 1997.
This Court has now been advised that during the pendency of
this appeal, the Federal National Mortgage Association as holder of
the first mortgage note on the above described property has
exercised its power of sale under the deed of trust securing such
note; and the substitute trustee under the first deed of trust has
sold such property to third parties at a foreclosure sale on
December 1, 1998.
No party to this appeal has raised any issue as to the
validity of the first mortgage lien; and the foreclosure of such
lien effectively moots the issues of this appeal.
Accordingly, we DISMISS this appeal as moot.
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