Jimmy Jackson Little v. United States of America

UNPUBLISHED
UNITED STATES COURT OF APPEALS
FOR THE FOURTH CIRCUIT
No. 06-1041
JIMMY JACKSON LITTLE,
Plaintiff - Appellant,
versus
UNITED STATES OF AMERICA,
Defendant - Appellee.
Appeal from the United States District Court for the Middle
District of North Carolina, at Durham. James A. Beaty, Jr.,
District Judge. (CA-04-406-1)
Submitted: March 31, 2006 Decided: April 28, 2006
Before WILLIAMS and MICHAEL, Circuit Judges, and HAMILTON, Senior
Circuit Judge.
Affirmed by unpublished per curiam opinion.
Jimmy Jackson Little, Appellant Pro Se. Laurie Allyn Snyder,
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Unpublished opinions are not binding precedent in this circuit.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:
Jimmy Jackson Little appeals the district court’s order
dismissing his challenge to the Internal Revenue Service’s intent
to levy against his property to collect penalties for filing
frivolous income tax returns pursuant to 26 U.S.C. § 6702 (2000).
We have reviewed the record and find no reversible error.
Accordingly, we grant leave to proceed in forma pauperis and affirm
for the reasons stated by the district court. See Little v. United
States, No. CA-04-406-1 (M.D.N.C. Nov. 5, 2005). 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 --