Court Opinion

ID: 9365030
Source: CourtListenerOpinion
Date Created: 2023-01-20 21:00:55.817651+00
Date Added: 2024-06-11T17:15:42.638041
License: Public Domain

USCA4 Appeal: 22-1623      Doc: 14         Filed: 01/19/2023    Pg: 1 of 2

                                            UNPUBLISHED

                               UNITED STATES COURT OF APPEALS
                                   FOR THE FOURTH CIRCUIT

                                              No. 22-1623

        BETSY NICHOLSON,

                            Plaintiff - Appellant,

                     v.

        UNITED STATES OF AMERICA; INTERNAL REVENUE SERVICE,

                            Defendants - Appellees.

        Appeal from the United States District Court for the Eastern District of Virginia, at
        Alexandria. Anthony John Trenga, Senior District Judge. (1:21-cv-00654-AJD-IDD)

        Submitted: January 17, 2023                                       Decided: January 19, 2023

        Before KING and THACKER, Circuit Judges, and TRAXLER, Senior Circuit Judge.

        Affirmed by unpublished per curiam opinion.

        Betsy Nicholson, Appellant Pro Se. Julie Ciamporcero Avetta, Ellen Page DelSole, Tax
        Division, UNITED STATES DEPARTMENT OF JUSTICE, Washington, D.C., for
        Appellees.

        Unpublished opinions are not binding precedent in this circuit.
USCA4 Appeal: 22-1623         Doc: 14     Filed: 01/19/2023     Pg: 2 of 2

        PER CURIAM:

              Betsy Nicholson appeals the district court’s order dismissing her complaint seeking

        a refund of estimated tax payments for the tax years 2012 through 2020. We have reviewed

        the record and find no reversible error. Accordingly, we affirm for the reasons stated by

        the district court. Nicholson v. United States, No. 1:21-cv-00654-AJT-IDD (E.D. Va.

        May 20, 2022). 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

                                                    2