Christian Schneider v. Commissioner of Internal Reven

Filing 920090602

UNPUBLISHED UNITED STATES COURT OF APPEALS FOR THE FOURTH CIRCUIT

No. 08-2290

CHRISTIAN K. SCHNEIDER, Petitioner - Appellant, v. COMMISSIONER OF INTERNAL REVENUE, Respondent - Appellee.

Appeal from the United States Tax Court. (Tax Ct. No. 06-9348)

Submitted:

May 28, 2009

Decided:

June 2, 2009

Before WILKINSON, KING, and GREGORY, Circuit Judges.

Affirmed by unpublished per curiam opinion.

Christian K. Schneider, Petitioner Pro Se. Patrick J. Urda, UNITED STATES DEPARTMENT OF JUSTICE, Tax Division, Washington, D.C., for Respondent.

Unpublished opinions are not binding precedent in this circuit.

PER CURIAM: Christian K. Schneider appeals the tax court's orders: (1) granting summary judgment in favor of the Commissioner on Schneider's petition challenging collection activities with

respect to his 1997-2000 federal income tax liability, and (2) denying his motion for reconsideration. record and find no reversible error. We have reviewed the

Accordingly, we affirm for Schneider v. Comm'r of Tax Ct. Sept. 10, 2008; the the the

the reasons stated by the tax court. Internal Oct. 17, facts Revenue, 2008). legal before No. We 06-9348 dispense (U.S. with are and

oral

argument

because in aid

and

contentions the court

adequately argument

presented not

materials

would

decisional process. AFFIRMED

2