USCA4 Appeal: 24-1443 Doc: 14 Filed: 10/03/2024 Pg: 1 of 1

FILED: October 3, 2024

UNITED STATES COURT OF APPEALS FOR THE FOURTH CIRCUIT ___________________ No. 24-1443 ___________________ GERRY W. FOWLER, SR., Plaintiff – Appellant, v. INTERNAL REVENUE SERVICE; ZALES CORP., Defendant – Appellees.

___________________ ORDER ___________________ The court amends its opinion filed September 23, 2024, as follows: In the first line of the second page, the appellant’s name is corrected to read “Gerry W. Fowler, Sr.” For the Court /s/ Nwamaka Anowi, Clerk