BETSY NICHOLSON v. UNITED STATES DEPARTMENT OF THE TREASURY INTERNAL REVENUE SERVICE (2017)

United States Court of Appeals, Fourth Circuit.

BETSY NICHOLSON, Plaintiff - Appellant, v. UNITED STATES; DEPARTMENT OF THE TREASURY; INTERNAL REVENUE SERVICE, Defendants - Appellees.

No. 17-1733

Decided: October 23, 2017

Before NIEMEYER, MOTZ, and KING, Circuit Judges.

Betsy Nicholson, Appellant Pro Se. Arthur Thomas Catterall, Richard L. Parker, UNITED STATES DEPARTMENT OF JUSTICE, Tax Division, Washington, D.C.; Andrew Sun Han, Assistant United States Attorney, Alexandria, Virginia, for Appellees.

Betsy Nicholson appeals the district court's order dismissing her complaint in which she sought to enjoin the collection of income taxes, a refund of amounts withheld, and monetary damages. We have reviewed the record and find no reversible error. Accordingly, we affirm for the reasons stated by the district court. Nicholson v. United States, No. 1:16-cv-01531-CMH-TCB (E.D. Va. May 30, 2017). We dispense with oral argument because the facts and legal contentions are adequately presented in the materials before this court and argument would not aid the decisional process.

AFFIRMED

PER CURIAM:

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