UNPUBLISHED

UNITED STATES COURT OF APPEALS FOR THE FOURTH CIRCUIT

No. 07-1833

JAMES R. BENNETT,

Plaintiff - Appellant,

versus

UNITED STATES OF AMERICA, Department of Treasury, Internal Revenue Service,

Defendant - Appellee.

Appeal from the United States District Court for the Western District of Virginia, at Lynchburg. Norman K. Moon, District Judge. (6:06-cv-00017-nkm)

Submitted: January 17, 2008 Decided: January 22, 2008

Before TRAXLER, SHEDD, and DUNCAN, Circuit Judges.

Affirmed by unpublished per curiam opinion.

James R. Bennett, Appellant Pro Se. John L. Brownlee, United States Attorney, Roanoke, Virginia; Charles H. Keen, Patrick J. Urda, UNITED STATES DEPARTMENT OF JUSTICE, Washington, D.C., for Appellee.

Unpublished opinions are not binding precedent in this circuit. PER CURIAM:

James R. Bennett appeals from the district court’s order

entering judgment in favor of the United States in his action in

which he asserted the improper assessment and collection of income

taxes. We have reviewed the record and find no reversible error.

Accordingly, we affirm for the reasons stated by the district

court. See Bennett v. United States, No. 6:06-cv-00017-nkm (W.D.

Va. July 3, 2007). 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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