UNPUBLISHED UNITED STATES COURT OF APPEALS FOR THE FOURTH CIRCUIT

No. 00-1803

WINFRED F. NICHOLSON, Plaintiff - Appellant, versus

UNITED STATES OF AMERICA, Internal Revenue Service, Department of the Treasury, Defendant - Appellee.

Appeal from the United States District Court for the District of Maryland, at Baltimore. William M. Nickerson, District Judge. (CA-99-2179-WMN)

Submitted: September 21, 2000 Decided: September 27, 2000

Before WILKINS, NIEMEYER, and TRAXLER, Circuit Judges.

Affirmed by unpublished per curiam opinion.

Winfred F. Nicholson, Appellant Pro Se. Annette Marie Wietecha, UNITED STATES DEPARTMENT OF JUSTICE, Washington, D.C., for Appellee.

Unpublished opinions are not binding precedent in this circuit.

See Local Rule 36(c).

PER CURIAM: Winfred Nicholson appeals from the district court’s order dismissing his complaints in which he sought a refund of estimated tax payments, as well as punitive damages and injunctive relief.

We have reviewed the records and the district court’s opinion and find no reversible error. Accordingly, although we deny the gov- ernment’s motion for sanctions pursuant to Fed. R. App. P. 38, we affirm on the reasoning of the district court. See Nicholson v. United States, Nos. CA-99-2179-WMN, CA-99-3813-WMN (D. Md. June 1, 2000). 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