Douglas Paul Marcello v. Internal Revenue Service

UNPUBLISHED
UNITED STATES COURT OF APPEALS
FOR THE FOURTH CIRCUIT
No. 10-1866
DOUGLAS PAUL MARCELLO,
Plaintiff - Appellant,
v.
INTERNAL REVENUE SERVICE,
Defendant – Appellee,
v.
JOHN MARCELLO,
Third Party Defendant.
Appeal from the United States District Court for the District of
Maryland, at Baltimore. Richard D. Bennett, District Judge.
(1:08-cv-02796-RDB)
Submitted: February 28, 2011 Decided: March 4, 2011
Before TRAXLER, Chief Judge, and KING and DIAZ, Circuit Judges.
Affirmed by unpublished per curiam opinion.
Douglas Paul Marcello, Appellant Pro Se. Geoffrey John Klimas,
Kathleen E. Lyon, Kenneth W. Rosenberg, UNITED STATES DEPARTMENT
OF JUSTICE, Washington, D.C., for Appellee.

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2
Unpublished opinions are not binding precedent in this circuit.

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PER CURIAM:
Douglas Marcello appeals the district court’s orders
dismissing his complaint against the Internal Revenue Service
for failure to exhaust administrative remedies, upholding the
Commissioner’s assessment of a trust fund recovery penalty
against him, and reducing the assessment to judgment. We have
reviewed the record and find no reversible error. Accordingly,
we affirm for the reasons stated by the district court.
Marcello v. Internal Rev. Serv., No. 1:08-cv-02796-RDB (D. Md.
Apr. 21, May 3 & Nov. 12, 2010). 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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