UNPUBLISHED

UNITED STATES COURT OF APPEALS FOR THE FOURTH CIRCUIT

No. 14-1883

KEVIN ROBERTSON,

Plaintiff - Appellant,

v.

UNITED STATES OF AMERICA,

Defendant – Appellee,

and

RICHARD M. KREMEN,

Trustee.

Appeal from the United States District Court for the District of Maryland, at Baltimore. William D. Quarles, Jr., District Judge. (1:13-cv-02553-WDQ)

Submitted: January 22, 2015 Decided: January 26, 2015

Before SHEDD, KEENAN, and DIAZ, Circuit Judges.

Affirmed by unpublished per curiam opinion.

Kevin Robertson, Appellant Pro Se. Jonathan D. Carroll, Bruce R. Ellisen, John Schumann, UNITED STATES DEPARTMENT OF JUSTICE, Washington, D.C., for Appellee.

Unpublished opinions are not binding precedent in this circuit.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

Kevin Robertson appeals the district court’s order

affirming the bankruptcy court’s order dismissing his complaint

challenging certain tax collection activities by the Internal

Revenue Service. We have reviewed the record and find no

reversible error. Accordingly, we affirm for the reasons stated

by the district court. Robertson v. United States, No. 1:13-cv-

02553-WDQ (D. Md. July 30, 2014). 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

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