Warren R. Follum v. United States of America

UNPUBLISHED
UNITED STATES COURT OF APPEALS
FOR THE FOURTH CIRCUIT
No. 03-1569
WARREN R. FOLLUM,
Plaintiff - Appellant,
versus
UNITED STATES OF AMERICA; COMMISSIONER OF
INTERNAL REVENUE,
Defendants - Appellees.
Appeal from the United States District Court for the Eastern
District of North Carolina, at Raleigh. Terrence W. Boyle, Chief
District Judge. (CA-02-818-5-BO(3))
Submitted: September 30, 2003 Decided: October 7, 2003
Before WILKINSON, NIEMEYER, and MICHAEL, Circuit Judges.
Affirmed by unpublished per curiam opinion.
Warren R. Follum, Appellant Pro Se. Bruce Raleigh Ellisen, Sara
Ann Ketchum, UNITED STATES DEPARTMENT OF JUSTICE, Washington, D.C.,
for Appellees.
Unpublished opinions are not binding precedent in this circuit.
See Local Rule 36(c).

-- 1 of 2 --

2
PER CURIAM:
Warren R. Follum appeals from the district court’s order
denying his motion for a preliminary injunction and dismissing his
complaint in which he sought to enjoin the Internal Revenue Service
from proceeding on a tax levy pending completion of his
administrative appeal from the imposition of a tax lien. We have
reviewed the record and find no reversible error. Accordingly, we
affirm for the reasons stated by the district court. See Follum v.
United States, No. CA-02-818-5-BO(3) (E.D.N.C. Apr. 3, 2003). We
dispense with oral argument because the facts and legal contentions
are adequately presented in the materials before the court and
argument would not aid the decisional process.
AFFIRMED

-- 2 of 2 --