
    Thomas W. FURLOW, Jr., Plaintiff-Appellant, v. UNITED STATES of America, Defendant-Appellee.
    No. 16-1824
    United States Court of Appeals, Fourth Circuit.
    Submitted: December 15, 2016
    Decided: December 19, 2016
    Thomas W. Furlow, Jr., Appellant Pro Se. Janet A. Bradley, Thomas J. Clark, Nathaniel S. Pollock, United States Department of Justice, Washington, D.C., for Appellee.
    Before SHEDD, DUNCAN, and AGEE, Circuit Judges,
   Unpublished opinions are not binding precedent in this circuit.

PER CURIAM:

Thomas W. Furlow, Jr., appeals from the district court’s order granting summary judgment in favor of the United States in Furlow’s action in which he sought a refund of tax payments, penalties, and interest with respect to his 2009 and 2010 income taxes. We have reviewed the record and find no reversible error. Accordingly, we affirm for the reasons stated by the district court. Furlow v. United States, No 1:15-cv-01089-JKB, 2016 WL 3276987 (D. Md. June 15, 2016). 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 
      
       The Government conceded that Furlow was entitled to a refund for the overpayment of taxes for 2010.
     