Case: 17-60061 Document: 00514111236 Page: 1 Date Filed: 08/10/2017

IN THE UNITED STATES COURT OF APPEALS FOR THE FIFTH CIRCUIT United States Court of Appeals Fifth Circuit No. 17-60061 FILED Summary Calendar August 10, 2017 Lyle W. Cayce Clerk SAMUEL D. KELKER, Petitioner-Appellant v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee

Appeal from a Decision of the United States Tax Court T.C. No. 15061-14

Before REAVLEY, PRADO, and GRAVES, Circuit Judges.

PER CURIAM: * The order of the Tax Court is affirmed because all of the procedures have been followed to sustain the notice of determination and the collection due process hearing. The taxpayer Petitioner has had full opportunity to present any objection or evidence on his behalf. The Commissioner was entitled then to move for summary judgment by the Tax Court.

AFFIRMED.

* 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 R. 47.5, the court has determined that this opinion should not be published and is not precedent except under the limited circumstances set forth in 5TH CIR.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.