Phillip Duane Carriker v. Commissioner of the Internal Revenue Service

UNPUBLISHED
UNITED STATES COURT OF APPEALS
FOR THE FOURTH CIRCUIT
No. 16-1021
PHILLIP DUANE CARRIKER,
Plaintiff - Appellant,
v.
COMMISSIONER OF THE INTERNAL REVENUE SERVICE; UNITED STATES
DEPARTMENT OF THE TREASURY; UNITED STATES OF AMERICA,
Defendants - Appellees.
Appeal from the United States District Court for the Western
District of North Carolina, at Charlotte. Robert J. Conrad, Jr.,
District Judge. (3:14-cv-00154-RJC-DCK)
Submitted: May 26, 2016 Decided: May 31, 2016
Before TRAXLER, Chief Judge, and NIEMEYER and FLOYD, Circuit
Judges.
Affirmed by unpublished per curiam opinion.
Phillip Duane Carriker, Appellant Pro Se. Marion Elizabeth
Erickson, Richard Farber, UNITED STATES DEPARTMENT OF JUSTICE,
Washington, D.C., for Appellees.
Unpublished opinions are not binding precedent in this circuit.

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PER CURIAM:
Phillip Duane Carriker appeals the district court’s orders
granting in part, and dismissing in part, his action seeking a
refund of tax penalties, attorney’s fees, costs, and interest, as
well as reimbursement for his time and for expenses related to his
defense of his CPA license. We have reviewed the record and find
no reversible error. Accordingly, we affirm for the reasons stated
by the district court. Carriker v. Comm’r, No. 3:14-cv-00154-RJC-
DCK (W.D.N.C. Feb. 5, 2015; Nov. 23, 2015). 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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