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Lawrence A. FORTNEY, Jr., Plaintiff-Appellant, v. UNITED STATES of America, Defendant-Appellee
PER CURIAM:
The district court had no jurisdiction to consider appellant’s claim because he had not filed a proper claim for refund.
The award of attorney’s fees to the government was appropriate because appellant’s suit was frivolous.
The government is awarded double costs for this appeal because the appeal is obviously frivolous. 28 U.S.C. § 1912; F.R.A.P. 38.
Affirmed.