Opinion
22-1623
01-19-2023
BETSY NICHOLSON, Plaintiff-Appellant, v. UNITED STATES OF AMERICA; INTERNAL REVENUE SERVICE, Defendants-Appellees.
Betsy Nicholson, Appellant Pro Se. Julie Ciamporcero Avetta, Ellen Page DelSole, Tax Division, UNITED STATES DEPARTMENT OF JUSTICE, Washington, D.C., for Appellees.
UNPUBLISHED
Submitted: January 17, 2023
Appeal from the United States District Court for the Eastern District of Virginia, at Alexandria. Anthony John Trenga, Senior District Judge. (1:21-cv-00654-AJD-IDD)
Betsy Nicholson, Appellant Pro Se.
Julie Ciamporcero Avetta, Ellen Page DelSole, Tax Division, UNITED STATES DEPARTMENT OF JUSTICE, Washington, D.C., for Appellees.
Before KING and THACKER, Circuit Judges, and TRAXLER, Senior Circuit Judge.
Affirmed by unpublished per curiam opinion.
Unpublished opinions are not binding precedent in this circuit.
PER CURIAM
Betsy Nicholson appeals the district court's order dismissing her complaint seeking a refund of estimated tax payments for the tax years 2012 through 2020. We have reviewed the record and find no reversible error. Accordingly, we affirm for the reasons stated by the district court. Nicholson v. United States, No. 1:21-cv-00654-AJT-IDD (E.D. Va. May 20, 2022). 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