Chadwick Myers v. Commissioner of IRS

UNPUBLISHED
UNITED STATES COURT OF APPEALS
FOR THE FOURTH CIRCUIT
No. 15-1967
CHADWICK DAVID MYERS,
Petitioner - Appellant,
v.
COMMISSIONER OF INTERNAL REVENUE,
Respondent - Appellee.
Appeal from the United States Tax Court. (Tax Ct. No. 30321-13L)
Submitted: January 14, 2016 Decided: January 19, 2016
Before AGEE, WYNN, and FLOYD, Circuit Judges.
Affirmed by unpublished per curiam opinion.
Chadwick David Myers, Appellant Pro Se. Michael J. Haungs,
Supervisory Attorney, Marion Elizabeth Erickson, UNITED STATES
DEPARTMENT OF JUSTICE, Washington, D.C., for Appellee.
Unpublished opinions are not binding precedent in this circuit.
PER CURIAM:
Chadwick David Myers appeals from the tax court’s order
upholding the Commissioner of Internal Revenue’s proposed levy
action with respect to his income tax liability for the tax years
2003 through 2009, and imposing a penalty against Myers for making
frivolous arguments, 26 U.S.C. § 6673 (2012). We have reviewed
the record and find no reversible error. Accordingly, we affirm
for the reasons stated by the tax court. Myers v. Comm’r of
Internal Revenue, No. 30321-13L (U.S.T.C. May 28, 2015). We deny
the Commissioner’s motions to strike Myers’ brief and for
sanctions. We dispense with oral argument because the facts and
legal contentions are adequately presented in the materials before
this court and argument would not aid the decisional process.
AFFIRMED
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