Schneider v. IRS
UNPUBLISHED UNITED STATES COURT OF APPEALS FOR THE FOURTH CIRCUIT
CHRISTIAN K. SCHNEIDER, Petitioner - Appellant, versus INTERNAL REVENUE SERVICE, Respondent - Appellee.
Appeal from the United States Tax Court. (Tax Ct. No. 9348-06L)
December 20, 2007
December 26, 2007
Before MICHAEL and KING, Circuit Judges, and HAMILTON, Senior Circuit Judge.
Affirmed by unpublished per curiam opinion.
Christian K. Schneider, Appellant Pro Se. Bruce Raleigh Ellisen, Patrick J. Urda, UNITED STATES DEPARTMENT OF JUSTICE, Washington, D.C., for Appellee.
Unpublished opinions are not binding precedent in this circuit.
PER CURIAM: Christian K. Schneider appeals the tax court's decisions dismissing his petition for lack of jurisdiction and denying his motion for reconsideration. We have reviewed the record and find
no reversible error. Accordingly, we affirm for the reasons stated by the tax court. Schneider v. IRS, Tax Ct. No. 9348-06L (U.S. Tax We dispense with oral argument
Ct. Oct. 10, 2006 & Mar. 19, 2007).
because the facts and legal contentions are adequately presented in the materials before the court and argument would not aid the decisional process.
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