Dennis Neves v. Commissioner of Internal Reven

Filing 920081125

Opinion

UNPUBLISHED UNITED STATES COURT OF APPEALS FOR THE FOURTH CIRCUIT

No. 08-1730

DENNIS NEVES, Petitioner - Appellant, v. COMMISSIONER OF INTERNAL REVENUE, Respondent - Appellee.

Appeal from the United States Tax Court.

(Tax Ct. No. 6523-07L)

Submitted:

November 20, 2008

Decided:

November 25, 2008

Before MOTZ and GREGORY, Circuit Judges, and HAMILTON, Senior Circuit Judge.

Affirmed by unpublished per curiam opinion.

Dennis Neves, Appellant Pro Se. Bruce R. Ellisen, Richard L. Parker, UNITED STATES DEPARTMENT OF JUSTICE, Washington, D.C., Donald L. Korb, INTERNAL REVENUE SERVICE, Washington, D.C., for Appellee.

Unpublished opinions are not binding precedent in this circuit.

PER CURIAM: Dennis Neves appeals from the tax court's orders

upholding the Commissioner's proposed collection activities with respect to Neves' tax liability for the 1997 and 1998 tax years, and denying his motion for reconsideration. the record and find no reversible error. for the reasons stated by the tax court. We have reviewed

Accordingly, we affirm See Neves v. Comm'r,

IRS, Tax Ct. No. 6523-07L (U.S. Tax Ct. May 7, 2008 & June 10, 2008). legal before We dispense with oral argument because the facts and contentions the court are and adequately argument presented not in aid the the materials decisional

would

process. AFFIRMED

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