Court Opinion

ID: 1006195
Source: CourtListenerOpinion
Date Created: 2013-07-04 19:07:39.939363+00
Date Added: 2024-06-11T09:10:28.576476
License: Public Domain

PER CURIAM.
 

  Charles Ray Waters, Sr., appeals from the district court’s order dismissing his civil action against the Commissioner of Internal Revenue. Our review of the record and the district court’s opinion adopting the recommendation of the magistrate judge discloses no reversible error. Accordingly, we deny Waters’ motion to proceed in forma pauperis and his “Ex Parte Motion” and dismiss the appeal on the reasoning of the district court.
  
   Waters v. Rossotti
  
  No. CA-00-1241-1 (M.D.N.C. filed May 23, 2001 & entered May 24, 2001). We dispense with oral argument
   
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  because the facts and legal contentions are adequately presented in the materials before the court and argument would not aid the decisional process.
 

   DISMISSED.