UNPUBLISHED

UNITED STATES COURT OF APPEALS FOR THE FOURTH CIRCUIT

No. 10-1877

WINFRED F. NICHOLSON,

Plaintiff – Appellant,

v.

THERESA V. DANIELS, Internal Revenue Service,

Defendant – Appellee.

Appeal from the United States District Court for the Eastern District of Virginia at Alexandria. Claude M. Hilton, Senior District Court. (1:10-cv-00168-CMH-TCB)

Submitted: December 16, 2010 Decided: December 22, 2010

Before GREGORY, DUNCAN, and DAVIS, Circuit Judges.

Affirmed by unpublished per curiam opinion.

Winfred F. Nicholson, Appellant Pro Se. Dennis Carl Barghaan, Jr., Assistant United States Attorney, Alexandria, Virginia; Steven Wesley Parks, Rachel Ida Wollitzer, UNITED STATES DEPARTMENT OF JUSTICE, Washington, D.C., for Appellee.

Unpublished opinions are not binding precedent in this circuit.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

Winfred F. Nicholson appeals the district court’s

order dismissing, pursuant to

(e)(2)(B) (2006),

his complaint in which he challenged the validity of the federal

income tax statutes and the Internal Revenue Service’s levies to

collect his income tax liabilities. We have reviewed the record

and find no reversible error. Accordingly, we affirm for the

reasons stated by the district court. Nicholson v. Daniels, No.

1:10-cv-00168-CMH-TCB (E.D. Va. filed July 12, 2010; entered

July 13, 2010). 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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