Court Opinion

ID: 6316841
Source: CourtListenerOpinion
Date Created: 2022-02-23 20:00:52.196148+00
Date Added: 2024-06-11T09:19:44.388560
License: Public Domain

UNPUBLISHED

                       UNITED STATES COURT OF APPEALS
                           FOR THE FOURTH CIRCUIT

                                      No. 21-7576

MARVIN EDUARDO LUNA GOMEZ,

                    Plaintiff - Appellant,

             v.

INTERNAL REVENUE SERVICE,

                    Defendant - Appellee.

Appeal from the United States District Court for the Eastern District of Virginia, at
Richmond. M. Hannah Lauck, District Judge. (3:20-cv-00675-MHL-EWH)

Submitted: February 17, 2022                                 Decided: February 23, 2022

Before AGEE and RUSHING, Circuit Judges, and SHEDD, Senior Circuit Judge.

Affirmed by unpublished per curiam opinion.

Marvin Eduardo Luna Gomez, Appellant Pro Se.

Unpublished opinions are not binding precedent in this circuit.
PER CURIAM:

       Marvin Eduardo Luna Gomez appeals the district court’s order dismissing his action

as frivolous. On appeal, we confine our review to the issues raised in the informal brief.

See 4th Cir. R. 34(b). Because Gomez’s informal brief does not challenge the bases for

the district court’s disposition, he has forfeited appellate review of the court’s order. See

Jackson v. Lightsey, 775 F.3d 170, 177 (4th Cir. 2014) (“The informal brief is an important

document; under Fourth Circuit rules, our review is limited to issues preserved in that

brief.”). Accordingly, we affirm the district court’s judgment. 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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