UNPUBLISHED
UNITED STATES COURT OF APPEALS
FOR THE FOURTH CIRCUIT
No. 07-1833
JAMES R. BENNETT,
Plaintiff - Appellant,
versus
UNITED STATES OF AMERICA, Department of
Treasury, Internal Revenue Service,
Defendant - Appellee.
Appeal from the United States District Court for the Western
District of Virginia, at Lynchburg. Norman K. Moon, District
Judge. (6:06-cv-00017-nkm)
Submitted: January 17, 2008 Decided: January 22, 2008
Before TRAXLER, SHEDD, and DUNCAN, Circuit Judges.
Affirmed by unpublished per curiam opinion.
James R. Bennett, Appellant Pro Se. John L. Brownlee, United
States Attorney, Roanoke, Virginia; Charles H. Keen, Patrick J.
Urda, UNITED STATES DEPARTMENT OF JUSTICE, Washington, D.C., for
Appellee.
Unpublished opinions are not binding precedent in this circuit.
PER CURIAM:
James R. Bennett appeals from the district court’s order
entering judgment in favor of the United States in his action in
which he asserted the improper assessment and collection of income
taxes. We have reviewed the record and find no reversible error.
Accordingly, we affirm for the reasons stated by the district
court. See Bennett v. United States, No. 6:06-cv-00017-nkm (W.D.
Va. July 3, 2007). 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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