USCA4 Appeal: 23-2215 Doc: 6 Filed: 02/05/2024 Pg: 1 of 2

UNPUBLISHED

UNITED STATES COURT OF APPEALS FOR THE FOURTH CIRCUIT

No. 23-2215

TIMOTHY BEST,

Plaintiff - Appellant,

v.

DEPARTMENT OF THE TREASURY; INTERNAL REVENUE SERVICE,

Defendants - Appellees.

Appeal from the United States District Court for the Eastern District of North Carolina, at Greenville. James C. Dever III, District Judge. (4:23-cv-00087-D-RJ)

Submitted: January 30, 2024 Decided: February 5, 2024

Before KING, AGEE, and THACKER, Circuit Judges.

Affirmed by unpublished per curiam opinion.

Timothy Dean Best, Appellant Pro Se.

Unpublished opinions are not binding precedent in this circuit. USCA4 Appeal: 23-2215 Doc: 6 Filed: 02/05/2024 Pg: 2 of 2

PER CURIAM:

Timothy Dean Best appeals the district court’s order denying his motion to vacate

its prior order and judgment adopting the recommendation of the magistrate judge and

dismissing his civil action for failure to state a claim on which relief can be granted.

We have reviewed the record and find no reversible error. Accordingly, we affirm the

district court’s order. Best v. Dep’t of the Treasury, No. 4:23-cv-00087-D-RJ (E.D.N.C.

Nov. 1, 2023). 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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