Marvin Eduardo Luna Gomez v. Internal Revenue Service

UNPUBLISHED
UNITED STATES COURT OF APPEALS
FOR THE FOURTH CIRCUIT
No. 21-7576
MARVIN EDUARDO LUNA GOMEZ,
Plaintiff - Appellant,
v.
INTERNAL REVENUE SERVICE,
Defendant - Appellee.
Appeal from the United States District Court for the Eastern District of Virginia, at
Richmond. M. Hannah Lauck, District Judge. (3:20-cv-00675-MHL-EWH)
Submitted: February 17, 2022 Decided: February 23, 2022
Before AGEE and RUSHING, Circuit Judges, and SHEDD, Senior Circuit Judge.
Affirmed by unpublished per curiam opinion.
Marvin Eduardo Luna Gomez, Appellant Pro Se.
Unpublished opinions are not binding precedent in this circuit.

-- 1 of 2 --

2
PER CURIAM:
Marvin Eduardo Luna Gomez appeals the district court’s order dismissing his action
as frivolous. On appeal, we confine our review to the issues raised in the informal brief.
See 4th Cir. R. 34(b). Because Gomez’s informal brief does not challenge the bases for
the district court’s disposition, he has forfeited appellate review of the court’s order. See
Jackson v. Lightsey, 775 F.3d 170, 177 (4th Cir. 2014) (“The informal brief is an important
document; under Fourth Circuit rules, our review is limited to issues preserved in that
brief.”). Accordingly, we affirm the district court’s judgment. 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

-- 2 of 2 --