Michael James Carroll v. Commissioner of Internal Revenue

UNPUBLISHED
UNITED STATES COURT OF APPEALS
FOR THE FOURTH CIRCUIT
No. 13-1309
MICHAEL JAMES CARROLL,
Petitioner - Appellant,
v.
COMMISSIONER OF INTERNAL REVENUE,
Respondent - Appellee.
Appeal from the United States Tax Court
(Tax Court No. 026355-12)
Submitted: June 20, 2013 Decided: June 25, 2013
Before GREGORY, DUNCAN, and DAVIS, Circuit Judges.
Dismissed by unpublished per curiam opinion.
Michael James Carroll, Appellant Pro Se. Robert Joel Branman,
Richard Farber, Kathryn Keneally, UNITED STATES DEPARTMENT OF
JUSTICE, Washington, D.C., for Respondent.
Unpublished opinions are not binding precedent in this circuit.

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PER CURIAM:
Michael James Carroll appeals the tax court’s order
dismissing his petition for lack of jurisdiction. We have
reviewed the record and find no reversible error. Accordingly,
we dismiss for the reasons stated by the district court.
Carroll v. Comm’r of Internal Revenue, Tax Court No. 026355-12
(U.S. Tax Ct. Feb. 13, 2013). We deny leave to proceed in forma
pauperis and we dispense with oral argument because the facts
and legal contentions are adequately presented in the materials
before this court and argument would not aid the decisional
process.
DISMISSED

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