UNPUBLISHED

UNITED STATES COURT OF APPEALS FOR THE FOURTH CIRCUIT

No. 15-6886

JAMES BOWERS JOHNSON,

Plaintiff - Appellant,

v.

UNITED STATES OF AMERICA; DEPARTMENT OF JUSTICE; DEPARTMENT OF THE TREASURY; DEPARTMENT OF INTERNAL REVENUE SERVICE; INTERNAL REVENUE SERVICE,

Defendants - Appellees.

No. 15-6887

JAMES BOWERS JOHNSON,

Plaintiff - Appellant,

v.

UNITED STATES OF AMERICA; DEPARTMENT OF JUSTICE; DEPARTMENT OF THE TREASURY; DEPARTMENT OF INTERNAL REVENUE SERVICE,

Defendants - Appellees.

Appeals from the United States District Court for the Western District of Virginia, at Roanoke. Michael F. Urbanski, District Judge. (7:15-cv-00076-MFU-RSB; 7:15-cv-00067-MFU-RSB)

Submitted: October 20, 2015 Decided: October 23, 2015 Before MOTZ, KEENAN, and THACKER, Circuit Judges.

Affirmed by unpublished per curiam opinion.

James Bowers Johnson, Appellant Pro Se.

Unpublished opinions are not binding precedent in this circuit.

2 PER CURIAM:

In these consolidated cases, James Bowers Johnson, a

federal inmate, appeals the district court’s orders dismissing

as frivolous Johnson’s consolidated civil complaints and denying

Johnson’s motion for reconsideration of that order. We have

reviewed the record and find no reversible error. Accordingly,

we affirm the district court’s orders. See Johnson v. United

States, Nos. 7:15-cv-00076-MFU-RSB; 7:15-cv-00067-MFU-RSB (W.D.

Va. May 11, 2015 & May 28, 2015). 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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