Janis J. Weybrew v. Commissioner of Internal Revenue

UNPUBLISHED
UNITED STATES COURT OF APPEALS
FOR THE FOURTH CIRCUIT
No. 11-1545
JANIS J. WEYBREW,
Petitioner - Appellant,
v.
COMMISSIONER OF INTERNAL REVENUE,
Respondent - Appellee.
Appeal from the United States Tax Court. (14868-10-L)
Submitted: October 18, 2011 Decided: October 20, 2011
Before WILKINSON, MOTZ, and DIAZ, Circuit Judges.
Affirmed by unpublished per curiam opinion.
Janis J. Weybrew, Appellant Pro Se. Gilbert Steven Rothenberg,
Deputy Assistant Attorney General, Sara Ann Ketchum, Bridget
Maria Rowan, UNITED STATES DEPARTMENT OF JUSTICE, Washington,
D.C., for Appellee.
Unpublished opinions are not binding precedent in this circuit.

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PER CURIAM:
Janis J. Weybrew appeals the tax court’s order
sustaining the Commissioner’s collection determination and
imposing sanctions pursuant to I.R.C. § 6673 (2006). We have
reviewed the record and the tax court’s opinion and find no
reversible error. Accordingly, we affirm for the reasons stated
by the tax court. Weybrew v. Comm’r of Internal Revenue, Tax
Ct. No. 14868-10-L (U.S. Tax Ct. Feb. 16, 2011). 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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