Henry R. Link v. Internal Revenue Service

UNPUBLISHED
UNITED STATES COURT OF APPEALS
FOR THE FOURTH CIRCUIT
No. 10-1018
HENRY R. LINK,
Petitioner – Appellant,
v.
INTERNAL REVENUE SERVICE,
Respondent - Appellee.
Appeal from the United States Tax Court.
(Tax Ct. No. 10011-08L)
Submitted: August 26, 2010 Decided: August 31, 2010
Before KING and DUNCAN, Circuit Judges, and HAMILTON, Senior
Circuit Judge.
Affirmed by unpublished per curiam opinion.
Henry R. Link, Petitioner Pro Se. Richard Farber, John DiCicco,
John A. Nolet, UNITED STATES DEPARTMENT OF JUSTICE, Washington,
D.C.; Michael T. Sargent, William J. Wilkins, INTERNAL REVENUE
SERVICE, Washington, D.C., for Respondent.
Unpublished opinions are not binding precedent in this circuit.

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PER CURIAM:
Henry R. Link appeals the tax court’s orders: (1)
sustaining the Commissioner’s proposed use of a levy to collect
Link’s unpaid federal income tax liability for the years 1998-
2002; and (2) 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. Link v. IRS, Tax Ct.
No. 10011-08L (U.S. Tax Ct. Sept. 9, 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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