Unpublished opinions are not binding precedent in this circuit.

Thomas W. Furlow, Jr., appeals from the district court’s order granting summary judgment in favor of the United States in Furlow’s action in which he sought a refund of tax payments, penalties, and interest with respect to his 2009 and 2010 income taxes. * We have reviewed the record and find no reversible error. Accordingly, we affirm for the reasons stated by the district court. Furlow v. United States, No 1:15-cv-01089-JKB, 2016 WL 3276987 (D. Md. June 15, 2016). 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