Shapat Nabaya v. Commissioner of Internal Revenue

U.S. Court of Appeals for the Fourth Circuit January 7, 2015

Opinion

No. 13-2542

Petitioner - Appellant,

Respondent - Appellee.

Appeal from the United States Tax Court. (Tax Ct. No. 8457-13 L)

Submitted: December 16, 2014 Decided: January 7, 2015

Before NIEMEYER, KING, and AGEE, Circuit Judges.

Affirmed by unpublished per curiam opinion.

Shapat Ahdawan Nabaya, Appellant Pro Se. Robert Joel Branman, Thomas J. Clark, UNITED STATES DEPARTMENT OF JUSTICE, Washington, D.C., for Appellee.

Unpublished opinions are not binding precedent in this circuit. PER CURIAM:

Shapat Ahdawan Nabaya appeals from the tax court’s

order dismissing his petition in which he sought to challenge

the IRS’s notice of intent to levy. We have reviewed the record

and find no reversible error. Accordingly, we affirm for the

reasons stated by the tax court. Nabaya v. Comm’r of Internal

Revenue, No. 8457-13 L (U.S.T.C. Sept. 26, 2013). Nabaya’s

pending motions are denied. 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.