UNPUBLISHED
UNITED STATES COURT OF APPEALS
FOR THE FOURTH CIRCUIT
No. 06-2038
MARSHALL T. MAYS,
Plaintiff - Appellant,
versus
UNITED STATES OF AMERICA,
Defendant - Appellee.
Appeal from the United States District Court for the District of
South Carolina, at Columbia. Matthew J. Perry, Jr., Senior
District Judge. (3:05-cv-00796)
Submitted: July 27, 2007 Decided: August 15, 2007
Before MICHAEL, GREGORY, and SHEDD, Circuit Judges.
Affirmed by unpublished per curiam opinion.
Marshall T. Mays, Appellant Pro Se. Teresa Ellen McLaughlin,
Patrick J. Urda, UNITED STATES DEPARTMENT OF JUSTICE, Washington,
D.C., for Appellee.
Unpublished opinions are not binding precedent in this circuit.
PER CURIAM:
Marshall T. Mays appeals from the district court’s order
accepting the recommendation of the magistrate judge and granting
summary judgment in favor of the government in Mays’ action seeking
a refund of federal income taxes. We have reviewed the record and
find no reversible error. Accordingly, we affirm for the reasons
stated by the district court. Mays v. United States, No. 3:05-cv-
00796 (D.S.C. May 29, 2007). We deny Mays’ motions to expedite the
appeal, to order the Internal Revenue to “stop its abusive
collection procedures,” and for 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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