Follum v. US

Filing 920080303


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UNPUBLISHED UNITED STATES COURT OF APPEALS FOR THE FOURTH CIRCUIT No. 07-1936 WARREN R. FOLLUM, Plaintiff - Appellant, v. UNITED STATES OF AMERICA; INTERNAL REVENUE SERVICE, COMMISSIONER, Defendants - Appellees. Appeal from the United States District Court for the Eastern District of North Carolina, at Wilmington. James C. Fox, Senior District Judge. (5:07-cv-13-F) Submitted: February 28, 2008 Decided: March 3, 2008 Before WILKINSON, NIEMEYER, and MICHAEL, Circuit Judges. Affirmed by unpublished per curiam opinion. Warren R. Follum, Appellant Pro Se. Jonathan D. Carroll, Bruce Raleigh Ellisen, Sara Ann Ketchum, UNITED STATES DEPARTMENT OF JUSTICE, Washington, D.C., for Appellees. Unpublished opinions are not binding precedent in this circuit. PER CURIAM: Warren R. Follum appeals from the district court's order dismissing his refund action for lack of jurisdiction. reviewed the record and find no reversible error. We have Accordingly, we See Follum v. We affirm for the reasons stated by the district court. United States, No. 5:07-cv-13-F (E.D.N.C. Aug. 9, 2007). dispense with oral argument because the facts and legal contentions are adequately presented in the materials before the court and argument would not aid the decisional process. AFFIRMED - 2 -

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