Herbert Fletcher appeals the district court’s order dismissing his complaint, which protested his tax liability for the 2008 tax year. We have carefully considered the pertinent portions of the record in light of the parties’ briefs. For the reasons expressed in our previous opinion in Fletcher v. United States, 452 Fed.Appx. 547 (5th Cir. 2011), dismissing Fletcher’s appeal of his tax liability for the 2007 tax year, we conclude that Fletcher has demonstrated no error warranting reversal. We AFFIRM.