Court Opinion

ID: 9930438
Source: CourtListenerOpinion
Date Created: 2024-02-06 21:01:19.570639+00
Date Added: 2024-06-11T11:16:28.820589
License: Public Domain

USCA4 Appeal: 23-2215      Doc: 6         Filed: 02/05/2024    Pg: 1 of 2

                                             UNPUBLISHED

                               UNITED STATES COURT OF APPEALS
                                   FOR THE FOURTH CIRCUIT

                                               No. 23-2215

        TIMOTHY BEST,

                             Plaintiff - Appellant,

                      v.

        DEPARTMENT OF THE TREASURY; INTERNAL REVENUE SERVICE,

                             Defendants - Appellees.

        Appeal from the United States District Court for the Eastern District of North Carolina, at
        Greenville. James C. Dever III, District Judge. (4:23-cv-00087-D-RJ)

        Submitted: January 30, 2024                                       Decided: February 5, 2024

        Before KING, AGEE, and THACKER, Circuit Judges.

        Affirmed by unpublished per curiam opinion.

        Timothy Dean Best, Appellant Pro Se.

        Unpublished opinions are not binding precedent in this circuit.
USCA4 Appeal: 23-2215         Doc: 6     Filed: 02/05/2024    Pg: 2 of 2

        PER CURIAM:

              Timothy Dean Best appeals the district court’s order denying his motion to vacate

        its prior order and judgment adopting the recommendation of the magistrate judge and

        dismissing his civil action for failure to state a claim on which relief can be granted.

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

        district court’s order. Best v. Dep’t of the Treasury, No. 4:23-cv-00087-D-RJ (E.D.N.C.

        Nov. 1, 2023). 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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