Harold Stanley v. CIR


PER CURIAM OPINION FILED - THE COURT: Roger L. Wollman, Michael J. Melloy and Bobby E. Shepherd The judgment of the Originating Court is AFFIRMED in accordance with the opinion.; Denying [3948710-2] motion for an order to cease and desist collection activities filed by Mr. Harold R Stanley. [3963495] [12-1914]

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United States Court of Appeals For the Eighth Circuit ___________________________ No. 12-1914 ___________________________ Harold Ray Stanley lllllllllllllllllllllAppellant v. Commissioner of Internal Revenue lllllllllllllllllllllAppellee ____________ Appeal from the United States Tax Court ____________ Submitted: October 12, 2012 Filed: October 15, 2012 [Unpublished] ____________ Before WOLLMAN, MELLOY, and SHEPHERD, Circuit Judges. ____________ PER CURIAM. Harold Stanley appeals the tax court’s1 adverse grant of summary judgment in his tax action. After careful consideration, see Nestle Purina Petcare Co. v. Comm’r, 594 F.3d 968, 970 (8th Cir.) (de novo review), cert. denied 131 S. Ct. 86 (2010), we conclude summary judgment was proper, see Bell v. Comm’r, 126 T.C. 356, 358 1 The Honorable Elizabeth Crewson Paris, United States Tax Court Judge. Appellate Case: 12-1914 Page: 1 Date Filed: 10/15/2012 Entry ID: 3963495 (2006) (26 U.S.C. § 6330 allows challenges to existence or amount of underlying liability if petitioner did not receive notice of deficiency or otherwise have opportunity to dispute liability; this statutory preclusion is triggered by opportunity to contest underlying liability, even if opportunity is not pursued). We therefore affirm the ruling of the tax court. See 8th Cir. R. 47B. We deny appellant’s pending motion. ______________________________ -2- Appellate Case: 12-1914 Page: 2 Date Filed: 10/15/2012 Entry ID: 3963495

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