Theodore B. Gould v. Commissioner of Internal Revenue

UNPUBLISHED
UNITED STATES COURT OF APPEALS
FOR THE FOURTH CIRCUIT
No. 04-2035
THEODORE B. GOULD; HELEN C. GOULD,
Petitioners - Appellants,
versus
COMMISSIONER OF INTERNAL REVENUE,
Respondent - Appellee.
Appeal from the United States Tax Court. (Tax Ct. No. 02L-5670)
Submitted: January 27, 2005 Decided: February 1, 2005
Before LUTTIG and DUNCAN, Circuit Judges, HAMILTON, Senior Circuit
Judge.
Dismissed by unpublished per curiam opinion.
Theodore B. Gould, Helen C. Gould, Appellants Pro Se. Bruce
Raleigh Ellisen, Robert William Metzler, UNITED STATES DEPARTMENT
OF JUSTICE, Washington, D.C., for Appellee.
Unpublished opinions are not binding precedent in this circuit.
See Local Rule 36(c).

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PER CURIAM:
Theodore B. Gould and Helen C. Gould appeal from the tax
court’s order determining that the IRS could not proceed with its
proposed collection action with respect to the Goulds’ 1997 tax
year liability. The Goulds argue that the tax court should have
addressed their challenge to the liability determination. However,
because the Goulds were not aggrieved by the tax court’s order,
they lack standing to appeal. See Deposit Guar. Nat’l Bank v.
Roper, 445 U.S. 326, 333-35 (1980); HCA Health Servs. of Va. v.
Metro. Life Ins. Co., 957 F.2d 120, 123 (4th Cir. 1992).
Accordingly, we dismiss the appeal. 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.
DISMISSED

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