Mays v. US, No. 06-2038 (4th Cir. 2007)

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UNPUBLISHED UNITED STATES COURT OF APPEALS FOR THE FOURTH CIRCUIT No. 06-2038 MARSHALL T. MAYS, Plaintiff - Appellant, versus UNITED STATES OF AMERICA, Defendant -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 Affirmed by unpublished per curiam opinion.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 Unpublished opinions are not binding precedent in this circuit.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. find no reversible error. Accordingly, we affirm for the reasons stated by the district court. 00796 (D.S.C. May 29, 2007). appeal, to order the We have reviewed the record and Mays v. United States, No. 3:05-cvWe deny Mays motions to expedite 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 - 2 -

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