Betsy Nicholson v. US

Filing

UNPUBLISHED PER CURIAM OPINION filed. Originating case number: 1:16-cv-01531-CMH-TCB Copies to all parties and the district court/agency. [1000178435]. Mailed to: Betsy Nicholson. [17-1733]

Appeal: 17-1733

Doc: 13

Filed: 10/23/2017

Pg: 1 of 2

UNPUBLISHED
UNITED STATES COURT OF APPEALS
FOR THE FOURTH CIRCUIT

No. 17-1733

BETSY NICHOLSON,
Plaintiff - Appellant,
v.
UNITED STATES; DEPARTMENT OF THE TREASURY; INTERNAL
REVENUE SERVICE,
Defendants - Appellees.

Appeal from the United States District Court for the Eastern District of Virginia, at
Alexandria. Claude M. Hilton, Senior District Judge. (1:16-cv-01531-CMH-TCB)

Submitted: October 19, 2017

Decided: October 23, 2017

Before NIEMEYER, MOTZ, and KING, Circuit Judges.

Affirmed by unpublished per curiam opinion.

Betsy Nicholson, Appellant Pro Se. Arthur Thomas Catterall, Richard L. Parker, UNITED
STATES DEPARTMENT OF JUSTICE, Tax Division, Washington, D.C.; Andrew Sun
Han, Assistant United States Attorney, Alexandria, Virginia, for Appellees.

Unpublished opinions are not binding precedent in this circuit.

Appeal: 17-1733

Doc: 13

Filed: 10/23/2017

Pg: 2 of 2

PER CURIAM:
Betsy Nicholson appeals the district court’s order dismissing her complaint in which
she sought to enjoin the collection of income taxes, a refund of amounts withheld, and
monetary damages.

We have reviewed the record and find no reversible error.

Accordingly, we affirm for the reasons stated by the district court. Nicholson v. United
States, No. 1:16-cv-01531-CMH-TCB (E.D. Va. May 30, 2017). We dispense with oral
argument because the facts and legal contentions are adequately presented in the materials
before this court and argument would not aid the decisional process.
AFFIRMED

2