Christian K. Schneider v. Commissioner of Internal Revenue

UNPUBLISHED
UNITED STATES COURT OF APPEALS
FOR THE FOURTH CIRCUIT
No. 08-2290
CHRISTIAN K. SCHNEIDER,
Petitioner - Appellant,
v.
COMMISSIONER OF INTERNAL REVENUE,
Respondent - Appellee.
Appeal from the United States Tax Court.
(Tax Ct. No. 06-9348)
Submitted: May 28, 2009 Decided: June 2, 2009
Before WILKINSON, KING, and GREGORY, Circuit Judges.
Affirmed by unpublished per curiam opinion.
Christian K. Schneider, Petitioner Pro Se. Patrick J. Urda,
UNITED STATES DEPARTMENT OF JUSTICE, Tax Division, Washington,
D.C., for Respondent.
Unpublished opinions are not binding precedent in this circuit.

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PER CURIAM:
Christian K. Schneider appeals the tax court’s orders:
(1) granting summary judgment in favor of the Commissioner on
Schneider’s petition challenging collection activities with
respect to his 1997-2000 federal income tax liability, and (2)
denying his motion for reconsideration. We have reviewed the
record and find no reversible error. Accordingly, we affirm for
the reasons stated by the tax court. Schneider v. Comm’r of
Internal Revenue, No. 06-9348 (U.S. Tax Ct. Sept. 10, 2008;
Oct. 17, 2008). 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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