Henry R. Link v. Commissioner of Internal Revenue

UNPUBLISHED
UNITED STATES COURT OF APPEALS
FOR THE FOURTH CIRCUIT
No. 06-1993
HENRY R. LINK,
Petitioner - Appellant,
versus
COMMISSIONER OF INTERNAL REVENUE,
Respondent - Appellee.
On Appeal from the United States Tax Court. (Tax Ct. No. 04-11065)
Submitted: December 21, 2006 Decided: December 28, 2006
Before NIEMEYER, WILLIAMS, and KING, Circuit Judges.
Affirmed by unpublished per curiam opinion.
Henry R. Link, Appellant Pro Se. Eileen J. O’Connor, Assistant
Attorney General, David I. Pincus, Mary Roccapriore Pelletier,
UNITED STATES DEPARTMENT OF JUSTICE, Washington, D.C.; Donald L.
Korb, INTERNAL REVENUE SERVICE, Washington, D.C., for Appellee.
Unpublished opinions are not binding precedent in this circuit.

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PER CURIAM:
Henry R. Link appeals the tax court’s order (1) upholding
the Commissioner’s determination of deficiencies and penalties with
respect to Link’s 1998 through 2001 federal income tax liability
and (2) denying Link’s motion to reopen the record in order to
submit additional evidence. Our review of the record and the tax
court’s opinion discloses no reversible error. Accordingly, we
affirm for the reasons stated by the tax court. Link v.
Commissioner, IRS, No. 04-11065 (U.S.T.C. July 24, 2006). We deny
Link’s motion to proceed in forma pauperis and 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.
AFFIRMED

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