Document ID: s3://data.kl3m.ai/documents/govinfo/USCOURTS/USCOURTS-ca4-07-01936/USCOURTS-ca4-07-01936-0/pdf.json

Parties Involved:
Commissioner
Appellee
Warren R. Follum
Appellant
United States of America
Appellee

Document Text:

UNPUBLISHED

UNITED STATES COURT OF APPEALS

FOR THE FOURTH CIRCUIT

No. 07-1936

WARREN R. FOLLUM,

Plaintiff - Appellant,

v.

UNITED STATES OF AMERICA; COMMISSIONER,

INTERNAL REVENUE SERVICE,

Defendants - Appellees.

Appeal from the United States District Court for the Eastern

District of North Carolina, at Wilmington. James C. Fox, Senior

District Judge. (5:07-cv-13-F)

Submitted: February 28, 2008 Decided: March 3, 2008

Before WILKINSON, NIEMEYER, and MICHAEL, Circuit Judges.

Affirmed by unpublished per curiam opinion.

Warren R. Follum, Appellant Pro Se. Jonathan D. Carroll, Bruce

Raleigh Ellisen, Sara Ann Ketchum, 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Unpublished opinions are not binding precedent in this circuit.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:

Warren R. Follum appeals from the district court’s order

dismissing his refund action for lack of jurisdiction. We have

reviewed the record and find no reversible error. Accordingly, we

affirm for the reasons stated by the district court. See Follum v.

United States, No. 5:07-cv-13-F (E.D.N.C. Aug. 9, 2007). We

dispense with oral argument because the facts and legal contentions

are adequately presented in the materials before the court and

argument would not aid the decisional process.

AFFIRMED

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