PHILLIP DUANE CARRIKER v. COMMISSIONER OF THE INTERNAL REVENUE SERVICE UNITED STATES DEPARTMENT OF THE TREASURY UNITED STATES OF AMERICA

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United States Court of Appeals, Fourth Circuit.

PHILLIP DUANE CARRIKER, Plaintiff - Appellant, v. COMMISSIONER OF THE INTERNAL REVENUE SERVICE; UNITED STATES DEPARTMENT OF THE TREASURY; UNITED STATES OF AMERICA, Defendants - Appellees.

No. 16-1021

Decided: May 31, 2016

Before TRAXLER, Chief Judge, and NIEMEYER and FLOYD, Circuit Judges. Phillip Duane Carriker, Appellant Pro Se. Marion Elizabeth Erickson, Richard Farber, UNITED STATES DEPARTMENT OF JUSTICE, Washington, D.C., for Appellees.

Phillip Duane Carriker appeals the district court's orders granting in part, and dismissing in part, his action seeking a refund of tax penalties, attorney's fees, costs, and interest, as well as reimbursement for his time and for expenses related to his defense of his CPA license. We have reviewed the record and find no reversible error. Accordingly, we affirm for the reasons stated by the district court. Carriker v. Comm'r, No. 3:14-cv-00154-RJC-DCK (W.D.N.C. Feb. 5, 2015; Nov. 23, 2015). 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: