Martha L. Jacobs v. Internal Revenue Service

UNPUBLISHED
UNITED STATES COURT OF APPEALS
FOR THE FOURTH CIRCUIT
No. 07-1359
MARTHA L. JACOBS,
Plaintiff - Appellant,
versus
INTERNAL REVENUE SERVICE,
Defendant - Appellee.
Appeal from the United States District Court for the District of
South Carolina, at Florence. Terry L. Wooten, District Judge.
(4:06-cv-00599-TLW)
Submitted: July 24, 2007 Decided: July 27, 2007
Before WILKINSON, TRAXLER, and DUNCAN, Circuit Judges.
Affirmed by unpublished per curiam opinion.
Martha L. Jacobs, Appellant Pro Se. John A. Nolet, Thomas J.
Clark, UNITED STATES DEPARTMENT OF JUSTICE, Washington, D.C., for
Appellee.
Unpublished opinions are not binding precedent in this circuit.

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PER CURIAM:
Martha L. Jacobs appeals from the district court’s order
adopting the recommendation of the magistrate judge and dismissing
her complaint in which she requested that the district court enjoin
the Internal Revenue Service from continuing its efforts to collect
on a tax liability she disputes and from harassing her. She also
sought monetary damages. We have reviewed the record and the
district court’s opinion and find no reversible error.
Accordingly, we affirm for the reasons stated by the district
court. See Jacobs v. IRS, No. 4:06-cv-00599-TLW (D.S.C. Mar. 21,
2007). 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

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