Follum v. United States

Fourth Circuit

Follum v. United States

77 F. App'x 645

Court of Appeals for the Fourth Circuit·Decided October 7, 2003·No. No. 03-1569·Published

Opinion

PER CURIAM.

Warren R. Folium appeals from the district court’s order denying his motion for a preliminary injunction and dismissing his complaint in which he sought to enjoin the Internal Revenue Service from proceeding on a tax levy pending completion of his administrative appeal from the imposition of a tax lien. We have reviewed the record and find no reversible error. Accordingly, we affirm for the reasons stated by the district court. See Follum v. United States, No. CA 5:02—CV-818-BO(3), 2003 WL 21152901 (E.D.N.C. Apr. 3, 2003). We dispense with oral argument because the facts and legal contentions are adequately presented in the materials before the court and argument would not aid the decisional process.

AFFIRMED.

Free access — add to your briefcase to read the full text and ask questions with AI

PER CURIAM.

Warren R. Folium appeals from the district court’s order denying his motion for a preliminary injunction and dismissing his complaint in which he sought to enjoin the Internal Revenue Service from proceeding on a tax levy pending completion of his administrative appeal from the imposition of a tax lien. We have reviewed the record and find no reversible error. Accordingly, we affirm for the reasons stated by the district court. See Follum v. United States, No. CA 5:02—CV-818-BO(3), 2003 WL 21152901 (E.D.N.C. Apr. 3, 2003). We dispense with oral argument because the facts and legal contentions are adequately presented in the materials before the court and argument would not aid the decisional process.

AFFIRMED.

Follum v. United States, 77 F. App'x 645 (4th Cir. 2003).

Pincite

77 F. App'x 645 (Follum v. United States) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.