Steven R. Estes v. Commissioner of Internal Revenue

UNPUBLISHED
UNITED STATES COURT OF APPEALS
FOR THE FOURTH CIRCUIT
No. 14-1104
STEVEN R. ESTES,
Petitioner - Appellant,
v.
COMMISSIONER OF INTERNAL REVENUE,
Respondent - Appellee.
Appeal from the United States Tax Court.
(Tax Ct. No. 16528-11 L)
Submitted: June 26, 2014 Decided: July 1, 2014
Before WILKINSON, KING, and GREGORY, Circuit Judges.
Affirmed by unpublished per curiam opinion.
Steven R. Estes, Appellant Pro Se. Thomas J. Clark, Laurie
Allyn Snyder, 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Unpublished opinions are not binding precedent in this circuit.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:
Steven R. Estes appeals from the tax court’s order
upholding the Commissioner of Internal Revenue’s determinations
with respect to Estes’ income tax liability for the 2004, 2005,
and 2006 tax years and upholding the Commissioner’s proposed
collection activities. We have reviewed the record and find no
reversible error. Accordingly, we affirm for the reasons stated
by the tax court. Estes v. Comm’r of Internal Revenue, No.
16528-11 L (U.S.T.C. Jan. 27, 2014). We dispense with oral
argument because the facts and legal contentions are adequately
presented in the materials before this court and argument would
not aid the decisional process.
AFFIRMED

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