Affirmed by unpublished PER CURIAM opinion.

Unpublished opinions are not binding precedent in this circuit.

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 rec *208 ord 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.