Gary Colvin v. Cir

Case: 11-60466 Document: 00511753036 Page: 1 Date Filed: 02/09/2012
IN THE UNITED STATES COURT OF APPEALS
FOR THE FIFTH CIRCUIT United States Court of Appeals
Fifth Circuit
FILED
February 9, 2012
No. 11-60466 Lyle W. Cayce
Summary Calendar Clerk
GARY LEE COLVIN
Petitioner-Appellant
v.
COMMISSIONER OF INTERNAL REVENUE
Respondent-Appellee
Appeal from the United States Tax Court,
Internal Revenue Service
No. 17167-09L
Before HIGGINBOTHAM, DAVIS and ELROD, Circuit Judges.
PER CURIAM:*
Appellant challenges the Tax Court’s order rejecting appellant’s objections
to the Commissioner’s collection determination and conclusion that appellant’s
unpaid tax bill was still due and owing. We affirm for the following reasons.
1. The Tax Court correctly concluded that pursuant to 11 U.S.C. §
523(a)(1)(A), Colvin’s tax debt was not discharged in his bankruptcy proceeding.
*
Pursuant to 5TH CIR. R. 47.5, the court has determined that this opinion should not
be published and is not precedent except under the limited circumstances set forth in 5TH CIR.
R. 47.5.4.
Case: 11-60466 Document: 00511753036 Page: 2 Date Filed: 02/09/2012
No. 11-60466
2. For reasons assigned in the Tax Court’s careful opinion of October 26,
2010, none of the other errors raised by appellant have merit.
We therefore affirm the order of the Tax Court.
AFFIRMED.
2