Douglas Marcello v. IRS

Filing

UNPUBLISHED PER CURIAM OPINION filed. Originating case number: 1:08-cv-02796-RDB Copies to all parties and the district court/agency. [998537713] [10-1866]

Douglas Marcello v. IRS

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Case: 10-1866

Document: 25

Date Filed: 03/04/2011

Page: 1

UNPUBLISHED UNITED STATES COURT OF APPEALS FOR THE FOURTH CIRCUIT

No. 10-1866

DOUGLAS PAUL MARCELLO, Plaintiff - Appellant, v. INTERNAL REVENUE SERVICE, Defendant ­ Appellee, v. JOHN MARCELLO, Third Party Defendant.

Appeal from the United States District Court for the District of Maryland, at Baltimore. Richard D. Bennett, District Judge. (1:08-cv-02796-RDB)

Submitted:

February 28, 2011

Decided:

March 4, 2011

Before TRAXLER, Chief Judge, and KING and DIAZ, Circuit Judges.

Affirmed by unpublished per curiam opinion.

Douglas Paul Marcello, Appellant Pro Se. Geoffrey John Klimas, Kathleen E. Lyon, Kenneth W. Rosenberg, UNITED STATES DEPARTMENT OF JUSTICE, Washington, D.C., for Appellee.

Dockets.Justia.com

Case: 10-1866

Document: 25

Date Filed: 03/04/2011

Page: 2

Unpublished opinions are not binding precedent in this circuit.

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Case: 10-1866

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Date Filed: 03/04/2011

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PER CURIAM: Douglas Marcello appeals the district court's orders dismissing his complaint against the Internal Revenue Service for failure to exhaust administrative remedies, upholding the Commissioner's assessment of a trust fund recovery penalty We have

against him, and reducing the assessment to judgment. reviewed the record and find no reversible error. we affirm for the reasons stated by the

Accordingly, court.

district

Marcello v. Internal Rev. Serv., No. 1:08-cv-02796-RDB (D. Md. Apr. 21, May 3 & Nov. 12, 2010). We 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

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