Charles Ray Waters, Sr v. CHARLES ROSSOTTI, Commissioner of Internal Revenue Service

UNPUBLISHED
UNITED STATES COURT OF APPEALS
FOR THE FOURTH CIRCUIT
No. 01-1941
CHARLES RAY WATERS, SR.,
Plaintiff - Appellant,
versus
CHARLES ROSSOTTI, Commissioner of Internal
Revenue Service,
Defendant - Appellee.
Appeal from the United States District Court for the Middle Dis-
trict of North Carolina, at Durham. Frank W. Bullock, Jr., District
Judge. (CA-00-1241-1)
Submitted: December 20, 2001 Decided: December 27, 2001
Before LUTTIG, TRAXLER, and GREGORY, Circuit Judges.
Dismissed by unpublished per curiam opinion.
Charles Ray Waters, Sr., Appellant Pro Se. Bruce Raleigh Ellisen,
Jeffrey Ronald Meyer, UNITED STATES DEPARTMENT OF JUSTICE,
Washington, D.C., for Appellee.
Unpublished opinions are not binding precedent in this circuit.
See Local Rule 36(c).

-- 1 of 2 --

2
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 because the facts
and legal contentions are adequately presented in the materials
before the court and argument would not aid the decisional process.
DISMISSED

-- 2 of 2 --