Winfred Nicholson v. Theresa Daniel, No. 10-1877 (4th Cir. 2010)

Annotate this Case

Download PDF

UNPUBLISHED UNITED STATES COURT OF APPEALS FOR THE FOURTH CIRCUIT No. 10-1877 WINFRED F. NICHOLSON, Plaintiff Appellant, v. THERESA V. DANIELS, Internal Revenue Service, Defendant Appellee. Appeal from the United States District Court for the Eastern District of Virginia at Alexandria. Claude M. Hilton, Senior District Court. (1:10-cv-00168-CMH-TCB) Submitted: December 16, 2010 Decided: December 22, 2010 Before GREGORY, DUNCAN, and DAVIS, Circuit Judges. Affirmed by unpublished per curiam opinion. Winfred F. Nicholson, Appellant Pro Se. Dennis Carl Barghaan, Jr., Assistant United States Attorney, Alexandria, Virginia; Steven Wesley Parks, Rachel Ida Wollitzer, UNITED STATES DEPARTMENT OF JUSTICE, Washington, D.C., for Appellee. Unpublished opinions are not binding precedent in this circuit. PER CURIAM: Winfred F. Nicholson appeals the district court s order dismissing, pursuant to 28 U.S.C. § 1915(e)(2)(B) (2006), his complaint in which he challenged the validity of the federal income tax statutes and the Internal Revenue Service s levies to collect his income tax liabilities. and find no reversible error. We have reviewed the record Accordingly, we affirm for the reasons stated by the district court. 1:10-cv-00168-CMH-TCB July 13, 2010). facts and materials legal before (E.D. Va. filed Nicholson v. Daniels, No. July 12, 2010; entered 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

Some case metadata and case summaries were written with the help of AI, which can produce inaccuracies. You should read the full case before relying on it for legal research purposes.

This site is protected by reCAPTCHA and the Google Privacy Policy and Terms of Service apply.