U.S. Court of Appeals for the Fourth Circuit, 2010

Link v. Internal Revenue Service

U.S. Court of Appeals for the Fourth Circuit · Decided August 31, 2010 · Duncan, Hamilton, King

393 F. App'x 120

Counsel

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.

Cases that cite this one

1 later published case cites this decision.

Link v. Comm'r (United States Tax Court 2013)

This list shows which later cases cite this one. It does not say how they treated it, and no review of that has been done. Not a substitute for Shepard’s or KeyCite — verify before relying.

Opinion of the Court

Affirmed by unpublished PER CURIAM opinion.

Unpublished opinions are not binding precedent in this circuit.

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 1998-2002; and (2) denying his motion to vacate. We have reviewed the record and find no reversible error. Accordingly, we affirm for .the reasons stated by the tax court. Link v. IRS, Tax Ct. No. 10011-08L (U.S. Tax Ct. Sept. 9, 2009). We dispense with oral argument because the facts and legal contentions are adequately presented in the materials before the court and argument would not aid the decisional process.

AFFIRMED.

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