David Diemer v. Commissioner of IRS

Filing

UNPUBLISHED PER CURIAM OPINION filed. Originating case number: 13123-10L Copies to all parties and the district court/agency. [998692947]. Mailed to: David C. Diemer Apartment 560 3939 Glenwood Avenue Raleigh, NC 27612-4975. [11-1522]

Appeal: 11-1522

Document: 14

Date Filed: 10/04/2011

Page: 1 of 2

UNPUBLISHED
UNITED STATES COURT OF APPEALS
FOR THE FOURTH CIRCUIT

No. 11-1522

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

Appeal from the United States Tax Court.

Submitted:

September 29, 2011

(13123-10L)

Decided:

October 4, 2011

Before KING, GREGORY, and DUNCAN, Circuit Judges.

Affirmed by unpublished per curiam opinion.

David C. Diemer, Appellant Pro Se.
Gilbert Steven Rothenberg,
Deputy Assistant Attorney General, Robert William Metzler,
Laurie Allyn Snyder, UNITED STATES DEPARTMENT OF JUSTICE, Tax
Division, Washington, D.C., for Appellee.

Unpublished opinions are not binding precedent in this circuit.

Appeal: 11-1522

Document: 14

Date Filed: 10/04/2011

Page: 2 of 2

PER CURIAM:
David
sustaining

C.

the

Diemer

appeals

Commissioner’s

the

tax

collection

court’s

order

determination

imposing sanctions pursuant to I.R.C. § 6673 (2006).

and

We have

reviewed the record and the tax’s court opinion and find no
reversible error.

Accordingly, we affirm for the reasons stated

by the tax court.

Diemer v. Comm’r of Internal Revenue, Tax Ct.

No. 13123-10L (U.S. Tax Ct. Feb. 16, 2011).
oral

argument

adequately

because

presented

in

the
the

facts

and

materials

We dispense with

legal
before

contentions
the

court

are
and

argument would not aid the decisional process.

AFFIRMED

2