Source: s3://data.kl3m.ai/documents/govinfo/USCOURTS/USCOURTS-ca4-16-01021/USCOURTS-ca4-16-01021-0/pdf.json

Nature of Suit Code: 890
Nature of Suit: Other Statutory Actions
Cause of Action: 

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UNPUBLISHED

UNITED STATES COURT OF APPEALS

FOR THE FOURTH CIRCUIT

No. 16-1021

PHILLIP DUANE CARRIKER,

Plaintiff - Appellant,

v.

COMMISSIONER OF THE INTERNAL REVENUE SERVICE; UNITED STATES 

DEPARTMENT OF THE TREASURY; UNITED STATES OF AMERICA,

Defendants - Appellees.

Appeal from the United States District Court for the Western 

District of North Carolina, at Charlotte. Robert J. Conrad, Jr., 

District Judge. (3:14-cv-00154-RJC-DCK)

Submitted: May 26, 2016 Decided: May 31, 2016

Before TRAXLER, Chief Judge, and NIEMEYER and FLOYD, Circuit 

Judges.

Affirmed by unpublished per curiam opinion.

Phillip Duane Carriker, Appellant Pro Se. Marion Elizabeth 

Erickson, Richard Farber, UNITED STATES DEPARTMENT OF JUSTICE, 

Washington, D.C., for Appellees.

Unpublished opinions are not binding precedent in this circuit.

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PER CURIAM:

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-RJCDCK (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

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