Bach v. Commissioner of Internal Reven

Filing 920090319

UNPUBLISHED UNITED STATES COURT OF APPEALS FOR THE FOURTH CIRCUIT

No. 08-2299

DAVID BACH, Petitioner - Appellant, v. COMMISSIONER OF INTERNAL REVENUE, Respondent - Appellee.

Appeal from the United States Tax Court. (Tax Ct. No. 06-23061-L)

Submitted:

March 17, 2009

Decided:

March 19, 2009

Before TRAXLER, KING, and AGEE, Circuit Judges.

Affirmed by unpublished per curiam opinion.

David Bach, Appellant Pro Se. Thomas J. Clark, Rosenberg, UNITED STATES DEPARTMENT OF JUSTICE, D.C.; Nathan J. Hochman, Assistant Attorney General, D.C.; Donald L. Korb, INTERNAL REVENUE SERVICE, D.C., for Appellee.

Kenneth W. Washington, Washington, Washington,

Unpublished opinions are not binding precedent in this circuit.

PER CURIAM: David upholding the Bach appeals from the tax court's orders and

Commissioner's

deficiency

determination

proposed collection activities with respect to his tax liability for the 1993 tax We year, have and denying the his record motions and find for no

reconsideration. reversible error. by the tax court.

reviewed

Accordingly, we affirm for the reasons stated See Bach v. Comm'r, IRS, Tax Ct. No. 06-

23061-L (U.S.T.C. Sept. 2, 2008; filed Sept. 10, 2008 & entered Sept. 11, 2008; filed Sept. 17, 2008 & entered Sept. 22, 2008). We dispense with oral argument because the facts and legal

contentions are adequately presented in the materials before the court and argument would not aid the decisional process.

AFFIRMED

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