Henry Link v. IRS

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UNPUBLISHED PER CURIAM OPINION filed. Originating case number: 10011-08L Copies to all parties and the district court/agency. [998415207] [10-1018]

Henry Link v. IRS

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Case: 10-1018 Document: 15

Date Filed: 08/31/2010

Page: 1

UNPUBLISHED UNITED STATES COURT OF APPEALS FOR THE FOURTH CIRCUIT No. 10-1018 HENRY R. LINK, Petitioner ­ Appellant, v. INTERNAL REVENUE SERVICE, Respondent - Appellee.

Appeal from the United States Tax Court. (Tax Ct. No. 10011-08L) Submitted: August 26, 2010 Decided: August 31, 2010

Before KING and DUNCAN, Circuit Judges, and HAMILTON, Senior Circuit Judge. Affirmed by unpublished per curiam opinion. Henry R. Link, Petitioner Pro Se. Richard Farber, John DiCicco, John A. Nolet, UNITED STATES DEPARTMENT OF JUSTICE, Washington, D.C.; Michael T. Sargent, William J. Wilkins, INTERNAL REVENUE SERVICE, Washington, D.C., for Respondent. Unpublished opinions are not binding precedent in this circuit.

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Case: 10-1018 Document: 15

Date Filed: 08/31/2010

Page: 2

PER CURIAM: Henry R. Link appeals the tax court's orders: (1)

sustaining the Commissioner's proposed use of a levy to collect Link's unpaid federal income tax liability for the years 19982002; and (2) denying his motion to vacate. the record and find no reversible error. for the reasons stated by the tax court. We have reviewed

Accordingly, we affirm Link v. IRS, Tax Ct. We dispense with contentions the court are and

No. 10011-08L (U.S. Tax Ct. Sept. 9, 2009). oral argument because in the the facts and legal

adequately

presented

materials

before

argument would not aid the decisional process. AFFIRMED

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