Winfred F. Nicholson v. Commissioner of Internal Revenue

UNPUBLISHED
UNITED STATES COURT OF APPEALS
FOR THE FOURTH CIRCUIT
No. 18-1343
WINFRED F. NICHOLSON,
Petitioner - Appellant,
v.
COMMISSIONER OF INTERNAL REVENUE,
Respondent - Appellee.
Appeal from the United States Tax Court. (Tax Ct. No. 016609-17)
Submitted: July 19, 2018 Decided: July 23, 2018
Before WILKINSON, MOTZ, and AGEE, Circuit Judges.
Affirmed by unpublished per curiam opinion.
Winfred F. Nicholson, Appellant Pro Se. Douglas Campbell Rennie, Rachel Ida Wollitzer,
Tax Division, 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Unpublished opinions are not binding precedent in this circuit.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:
Winfred F. Nicholson appeals from the tax court’s order dismissing his petition in
which he sought to challenge a notice of deficiency regarding his 2012 federal income tax
liability and a tax refund for the 2016 tax year. We have reviewed the record and find no
reversible error. Accordingly, although we grant leave to proceed in forma pauperis, we
affirm for the reasons stated by the tax court. Nicholson v. Comm’r of Internal Rev., Tax
Ct. No. 016609-17 (U.S. Tax Ct. Mar. 5, 2018). 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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