Affirmed by unpublished per curiam opinion.

Unpublished opinions are not binding precedent in this circuit. .

Phillip Duane Carriker appeals the district court’s orders granting in part, and dismissing in part, his action seeking a refund of tax penalties, attorney’s fees, costs, and interest, as well as reimbursement for his time and for expenses related to his defense of his CPA license. We have reviewed the record and find no reversible error. Accordingly, we affirm for the reasons stated by the district court. Carriker v. Comm’r, No. 3:14-cv-00154-RJC-DCK, 2015 WL 502239 (W.D.N.C. Feb. 5, 2015; Nov. 23, 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