David McKinney v. Internal Revenue Service

UNPUBLISHED
UNITED STATES COURT OF APPEALS
FOR THE FOURTH CIRCUIT
No. 07-1471
DAVID MCKINNEY,
Petitioner - Appellant,
versus
INTERNAL REVENUE SERVICE,
Respondent - Appellee.
Appeal from the United States Tax Court. (7077-06L)
Submitted: October 18, 2007 Decided: October 22, 2007
Before WILKINSON, NIEMEYER, and KING, Circuit Judges.
Affirmed by unpublished per curiam opinion.
David McKinney, Petitioner Pro Se. Patricia McDonald Bowman,
Andrea R. Tebbets, Eileen J. O’Connor, Assistant Attorneys General,
UNITED STATES DEPARTMENT OF JUSTICE, Washington, D.C., for
Respondent.
Unpublished opinions are not binding precedent in this circuit.

-- 1 of 2 --

- 2 -
PER CURIAM:
David McKinney appeals the tax court’s order sustaining
the Commissioner’s collection activities with respect to McKinney’s
1994-1998 federal income tax liability. We have reviewed the
record and find no reversible error. Accordingly, we affirm for
the reasons stated by the tax court. McKinney v. IRS, No. 7077-
06L (U.S. Tax Ct. Feb. 7, 2007). 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.
AFFIRMED

-- 2 of 2 --