Bennett v. US, No. 07-1833 (4th Cir. 2008)

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UNPUBLISHED UNITED STATES COURT OF APPEALS FOR THE FOURTH CIRCUIT No. 07-1833 JAMES R. BENNETT, Plaintiff - Appellant, versus UNITED STATES OF AMERICA, Department Treasury, Internal Revenue Service, of 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 Affirmed by unpublished per curiam opinion.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 Unpublished opinions are not binding precedent in this circuit.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). facts and materials legal before We dispense with oral argument because the contentions are adequately the and argument court presented would not in the aid the decisional process. AFFIRMED - 2 -

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