BOGGS v. UNITED STATES (2020)

United States Court of Appeals, Fourth Circuit.

Richard E. BOGGS, Petitioner - Appellant, v. UNITED STATES; Peter Rae, and coworkers, et al. as individuals; Internal Revenue Service, Respondents - Appellees.

No. 19-2090

Decided: March 04, 2020

Before NIEMEYER and KEENAN, Circuit Judges, and TRAXLER, Senior Circuit Judge.

Richard E. Boggs, Appellant Pro Se. Bruce R. Ellisen, Curtis Clarence Pett, Tax Division, UNITED STATES DEPARTMENT OF JUSTICE, Washington, D.C, for Appellee.

Richard E. Boggs appeals the district court's orders adopting the report and recommendation of the magistrate judge, granting Defendants’ motion to dismiss and denying Boggs’ motion for reconsideration. We have reviewed the record and find no reversible error. Accordingly, we affirm for the reasons stated by the district court. Boggs v. United States, No. 3:18-cv-03506-MGL (D.S.C. Aug. 8 & Sept. 4, 2019). 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:

Affirmed by unpublished per curiam opinion. Unpublished opinions are not binding precedent in this circuit.

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