Herbert Fletcher v. USA IRS, No. 11-11010 (5th Cir. 2012)

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Case: 11-11010 Document: 00511864575 Page: 1 Date Filed: 05/23/2012 IN THE UNITED STATES COURT OF APPEALS United States Court of Appeals FOR THE FIFTH CIRCUIT Fifth Circuit FILED May 23, 2012 No. 11 11010 Summary Calendar Lyle W. Cayce Clerk HERBERT FLETCHER, Plaintiff - Appellant v. UNITED STATES OF AMERICA (INTERNAL REVENUE SERVICE), Defendant - Appellee Appeal from the United States District Court for the Northern District of Texas 3:11-CV-1284 Before GARZA, SOUTHWICK, and HAYNES, Circuit Judges. PER CURIAM:* Herbert Fletcher appeals the district court s order dismissing his complaint, which protested his tax liability for the 2008 tax year. We have carefully considered the pertinent portions of the record in light of the parties briefs. For the reasons expressed in our previous opinion in Fletcher v. United States, 452 F. App x 547 (5th Cir. 2011), dismissing Fletcher s appeal of his tax * Pursuant to 5TH CIR. R. 47.5, the court has determined that this opinion should not be published and is not precedent except under the limited circumstances set forth in 5TH CIR. R. 47.5.4. Case: 11-11010 Document: 00511864575 Page: 2 Date Filed: 05/23/2012 No. 11 11010 liability for the 2007 tax year, we conclude that Fletcher has demonstrated no error warranting reversal. We AFFIRM. 2

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