Wilt v. IRS ( 2002 )


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  •                                UNPUBLISHED
    UNITED STATES COURT OF APPEALS
    FOR THE FOURTH CIRCUIT
    No. 02-1550
    BARRY E. WILT; BARBARA A. WILT,
    Plaintiffs - Appellants,
    versus
    INTERNAL REVENUE SERVICE; UNITED STATES OF
    AMERICA,
    Defendants - Appellees.
    Appeal from the United States District Court for the Western
    District of North Carolina, at Charlotte. Graham C. Mullen, Chief
    District Judge. (CV-00-441-3-MN)
    Submitted:    November 6, 2002            Decided:     December 11, 2002
    Before WILKINS, TRAXLER, and GREGORY, Circuit Judges.
    Affirmed by unpublished per curiam opinion.
    Barry E. Wilt, Barbara A. Wilt, Appellants Pro Se. Richard Farber,
    Anthony Thomas Sheehan, UNITED STATES DEPARTMENT OF JUSTICE,
    Washington, D.C., for Appellees.
    Unpublished opinions are not binding precedent in this circuit.
    See Local Rule 36(c).
    PER CURIAM:
    Barry E. Wilt and Barbara A. Wilt appeal the district court’s
    order dismissing their tax refund suit for lack of jurisdiction.
    We have reviewed the record and find no reversible error.   Under 
    26 U.S.C. § 7422
     (2000), the district court lacked jurisdiction to
    reconsider the partnership-level determinations upon which the
    penalties and interest at issue were based. The district court also
    lacked jurisdiction to abate interest on the underlying deficiency,
    see 
    26 U.S.C. §§ 6404
    (e), (h) (2000), or to award damages, see 
    26 U.S.C. § 7433
     (2000). Accordingly, we affirm. 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
    2
    

Document Info

Docket Number: 02-1550

Filed Date: 12/11/2002

Precedential Status: Non-Precedential

Modified Date: 10/30/2014