Case Name: Phillip Duane CARRIKER, Plaintiff-Appellant, v. COMMISSIONER OF THE INTERNAL REVENUE SERVICE; United States Department of the Treasury; United States of America, Defendants-Appellees
Court: United States Court of Appeals for the Fourth Circuit
Jurisdiction: United States
Decision Date: 2016-05-31
Citations: 651 F. App'x 148
Docket Number: No. 16-1021
Parties: Phillip Duane CARRIKER, Plaintiff-Appellant, v. COMMISSIONER OF THE INTERNAL REVENUE SERVICE; United States Department of the Treasury; United States of America, Defendants-Appellees.
Judges: Before TRAXLER, Chief Judge, and NIEMEYER and FLOYD, Circuit Judges.
Reporter: West's Federal Appendix
Volume: 651
Pages: 148–148

Head Matter:
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
United States Court of Appeals, Fourth Circuit.
Submitted: May 26, 2016
Decided: May 31, 2016
Phillip Duane Carriker, ■ Appellant Pro Se. Marion Elizabeth Erickson, Richard Farber, UNITED STATES DEPARTMENT OF JUSTICE, Washington, D.C., for Appellees.
Before TRAXLER, Chief Judge, and NIEMEYER and FLOYD, Circuit Judges.

Opinion:
Affirmed by unpublished per curiam opinion.
Unpublished opinions are not binding precedent in this circuit. .
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-RJC-DCK, 2015 WL 502239 (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