USCA4 Appeal: 21-7576 Doc: 11 Filed: 02/23/2022 Pg: 1 of 2

UNPUBLISHED UNITED STATES COURT OF APPEALS FOR THE FOURTH CIRCUIT

No. 21-7576

MARVIN EDUARDO LUNA GOMEZ, Plaintiff - Appellant, v. INTERNAL REVENUE SERVICE, Defendant - Appellee.

Appeal from the United States District Court for the Eastern District of Virginia, at Richmond. M. Hannah Lauck, District Judge. (3:20-cv-00675-MHL-EWH)

Submitted: February 17, 2022 Decided: February 23, 2022

Before AGEE and RUSHING, Circuit Judges, and SHEDD, Senior Circuit Judge.

Affirmed by unpublished per curiam opinion.

Marvin Eduardo Luna Gomez, Appellant Pro Se.

Unpublished opinions are not binding precedent in this circuit.

USCA4 Appeal: 21-7576 Doc: 11 Filed: 02/23/2022 Pg: 2 of 2

PER CURIAM: Marvin Eduardo Luna Gomez appeals the district court’s order dismissing his action as frivolous. On appeal, we confine our review to the issues raised in the informal brief.

See 4th Cir. R. 34(b). Because Gomez’s informal brief does not challenge the bases for the district court’s disposition, he has forfeited appellate review of the court’s order. See Jackson v. Lightsey, 775 F.3d 170, 177 (4th Cir. 2014) (“The informal brief is an important document; under Fourth Circuit rules, our review is limited to issues preserved in that brief.”). Accordingly, we affirm the district court’s judgment. 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