Betsy Nicholson v. United States; Department of the Treasury; Internal Revenue Service

UNPUBLISHED
UNITED STATES COURT OF APPEALS
FOR THE FOURTH CIRCUIT
No. 17-1733
BETSY NICHOLSON,
Plaintiff - Appellant,
v.
UNITED STATES; DEPARTMENT OF THE TREASURY; INTERNAL
REVENUE SERVICE,
Defendants - Appellees.
Appeal from the United States District Court for the Eastern District of Virginia, at
Alexandria. Claude M. Hilton, Senior District Judge. (1:16-cv-01531-CMH-TCB)
Submitted: October 19, 2017 Decided: October 23, 2017
Before NIEMEYER, MOTZ, and KING, Circuit Judges.
Affirmed by unpublished per curiam opinion.
Betsy Nicholson, Appellant Pro Se. Arthur Thomas Catterall, Richard L. Parker, UNITED
STATES DEPARTMENT OF JUSTICE, Tax Division, Washington, D.C.; Andrew Sun
Han, Assistant United States Attorney, Alexandria, Virginia, for Appellees.
Unpublished opinions are not binding precedent in this circuit.

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PER CURIAM:
Betsy Nicholson appeals the district court’s order dismissing her complaint in which
she sought to enjoin the collection of income taxes, a refund of amounts withheld, and
monetary damages. We have reviewed the record and find no reversible error.
Accordingly, we affirm for the reasons stated by the district court. Nicholson v. United
States, No. 1:16-cv-01531-CMH-TCB (E.D. Va. May 30, 2017). 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.
AFFIRMED

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