Calvin G. Latimer v. Internal Revenue Service

UNPUBLISHED
UNITED STATES COURT OF APPEALS
FOR THE FOURTH CIRCUIT
No. 12-1577
CALVIN G. LATIMER,
Plaintiff - Appellant,
v.
INTERNAL REVENUE SERVICE,
Defendant - Appellee.
Appeal from the United States District Court for the Western
District of North Carolina, at Charlotte. Max O. Cogburn, Jr.,
District Judge. (3:12-cv-00219-MOC-DCK)
Submitted: July 19, 2012 Decided: July 23, 2012
Before DUNCAN, AGEE, and WYNN, Circuit Judges.
Affirmed by unpublished per curiam opinion.
Calvin G. Latimer, Appellant Pro Se. Joan Iris Oppenheimer,
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Unpublished opinions are not binding precedent in this circuit.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:
Calvin G. Latimer appeals the district court’s order
dismissing his complaint against the Internal Revenue Service
under 28 U.S.C. § 1915(e)(2)(B) (2006). We have reviewed the
record and find no reversible error. Accordingly, we affirm for
the reasons stated by the district court. Latimer v. IRS, No.
3:12-cv-00219-MOC-DCK (W.D.N.C. April 10, 2102). We deny
Latimer’s motions for appointment of counsel and for summary
judgment, and 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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