Nicholson v. Daniels ( 2010 )

UNPUBLISHED
UNITED STATES COURT OF APPEALS
FOR THE FOURTH CIRCUIT
No. 10-1877
WINFRED F. NICHOLSON,
Plaintiff – Appellant,
v.
THERESA V. DANIELS, Internal Revenue Service,
Defendant – Appellee.
Appeal from the United States District Court for the Eastern
District of Virginia at Alexandria. Claude M. Hilton, Senior
District Court. (1:10-cv-00168-CMH-TCB)
Submitted: December 16, 2010 Decided: December 22, 2010
Before GREGORY, DUNCAN, and DAVIS, Circuit Judges.
Affirmed by unpublished per curiam opinion.
Winfred F. Nicholson, Appellant Pro Se. Dennis Carl Barghaan,
Jr., Assistant United States Attorney, Alexandria, Virginia;
Steven Wesley Parks, Rachel Ida Wollitzer, UNITED STATES
DEPARTMENT OF JUSTICE, Washington, D.C., for Appellee.
Unpublished opinions are not binding precedent in this circuit.
PER CURIAM:
Winfred F. Nicholson appeals the district court’s
order dismissing, pursuant to 28 U.S.C. § 1915(e)(2)(B) (2006),
his complaint in which he challenged the validity of the federal
income tax statutes and the Internal Revenue Service’s levies to
collect his income tax liabilities. We have reviewed the record
and find no reversible error. Accordingly, we affirm for the
reasons stated by the district court. Nicholson v. Daniels, No.
1:10-cv-00168-CMH-TCB (E.D. Va. filed July 12, 2010; entered
July 13, 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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