United States Court of Appeals For the Eighth Circuit ___________________________

No. 19-3776 ___________________________

Ronald E. Byers,

lllllllllllllllllllllAppellant,

v.

Commissioner of Internal Revenue,

lllllllllllllllllllllAppellee. ____________

Appeal from The United States Tax Court ____________

Submitted: February 26, 2021 Filed: March 3, 2021 [Unpublished] ____________

Before LOKEN, COLLOTON, and KOBES, Circuit Judges. ____________

PER CURIAM.

Ronald Byers appeals a tax court order Ronald Byers appeals an order of the tax court1 sustaining a settlement officer’s decision upholding the notice of federal tax lien filed by the Commissioner of Internal Revenue for Byers’s 2003 tax year.

1 The Honorable Kathleen Kerrigan, United States Tax Court Judge. See 26 U.S.C. §§ 6320 and 6330. After careful de novo review, we affirm for the reasons stated in the tax court’s order and decision of July 23, 2019. See 8th Cir. R. 47B. ______________________________

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