Ronald Salyer v. Commissioner of Internal Revenue

UNPUBLISHED
UNITED STATES COURT OF APPEALS
FOR THE FOURTH CIRCUIT
No. 09-1420
RONALD SALYER,
Petitioner – Appellant,
v.
COMMISSIONER OF INTERNAL REVENUE,
Respondent – Appellee.
Appeal from the United States Tax Court. (Tax Ct. No. 08L-
14638)
Submitted: September 29, 2009 Decided: October 2, 2009
Before NIEMEYER, MICHAEL, and MOTZ, Circuit Judges.
Affirmed by unpublished per curiam opinion.
Ronald Salyer, Appellant Pro Se. Thomas J. Clark, John DiCicco,
Gretchen M. Wolfinger, UNITED STATES DEPARTMENT OF JUSTICE,
Washington, D.C.; Clarissa C. Potter, INTERNAL REVENUE SERVICE,
Washington, D.C., for Appellee.
Unpublished opinions are not binding precedent in this circuit.

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PER CURIAM:
Ronald Salyer appeals from the tax court’s orders
denying, based on lack of jurisdiction, his Motion to Restrain
Assessment or Collection, and denying his motion to vacate. We
have reviewed the record and find no reversible error.
Accordingly, we affirm for the reasons stated by the tax court.
See Salyer v. Comm’r, IRS, Tax Ct. No. 08L-14638 (U.S.T.C.
Jan. 13, 2009 & entered Mar. 5, 2009; filed Mar. 6, 2009). 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

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