Bennett v. US

Filing 920080122

Opinion

UNPUBLISHED UNITED STATES COURT OF APPEALS FOR THE FOURTH CIRCUIT

No. 07-1833

JAMES R. BENNETT, Plaintiff - Appellant, versus UNITED STATES OF AMERICA, Department Treasury, Internal Revenue Service, of Defendant - Appellee.

Appeal from the United States District Court for the Western District of Virginia, at Lynchburg. Norman K. Moon, District Judge. (6:06-cv-00017-nkm)

Submitted:

January 17, 2008

Decided:

January 22, 2008

Before TRAXLER, SHEDD, and DUNCAN, Circuit Judges.

Affirmed by unpublished per curiam opinion.

James R. Bennett, Appellant Pro Se. John L. Brownlee, United States Attorney, Roanoke, Virginia; Charles H. Keen, Patrick J. Urda, UNITED STATES DEPARTMENT OF JUSTICE, Washington, D.C., for Appellee.

Unpublished opinions are not binding precedent in this circuit.

PER CURIAM: James R. Bennett appeals from the district court's order entering judgment in favor of the United States in his action in which he asserted the improper assessment and collection of income taxes. We have reviewed the record and find no reversible error.

Accordingly, we affirm for the reasons stated by the district court. See Bennett v. United States, No. 6:06-cv-00017-nkm (W.D. We dispense with oral argument because the are and adequately argument presented not in aid the the

Va. July 3, 2007). facts and legal before

contentions the court

materials

would

decisional process.

AFFIRMED

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