UNPUBLISHED

UNITED STATES COURT OF APPEALS FOR THE FOURTH CIRCUIT

No. 10-1866

DOUGLAS PAUL MARCELLO,

Plaintiff - Appellant,

v.

INTERNAL REVENUE SERVICE,

Defendant – Appellee,

v.

JOHN MARCELLO,

Third Party Defendant.

Appeal from the United States District Court for the District of Maryland, at Baltimore. Richard D. Bennett, District Judge. (1:08-cv-02796-RDB)

Submitted: February 28, 2011 Decided: March 4, 2011

Before TRAXLER, Chief Judge, and KING and DIAZ, Circuit Judges.

Affirmed by unpublished per curiam opinion.

Douglas Paul Marcello, Appellant Pro Se. Geoffrey John Klimas, Kathleen E. Lyon, Kenneth W. Rosenberg, UNITED STATES DEPARTMENT OF JUSTICE, Washington, D.C., for Appellee. Unpublished opinions are not binding precedent in this circuit.

2 PER CURIAM:

Douglas Marcello appeals the district court’s orders

dismissing his complaint against the Internal Revenue Service

for failure to exhaust administrative remedies, upholding the

Commissioner’s assessment of a trust fund recovery penalty

against him, and reducing the assessment to judgment. We have

reviewed the record and find no reversible error. Accordingly,

we affirm for the reasons stated by the district court.

Marcello v. Internal Rev. Serv., No. 1:08-cv-02796-RDB (D. Md.

Apr. 21, May 3 & Nov. 12, 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

3