David C. Diemer v. Commissioner of Internal Revenue

UNPUBLISHED
UNITED STATES COURT OF APPEALS
FOR THE FOURTH CIRCUIT
No. 11-1522
DAVID C. DIEMER,
Petitioner - Appellant,
v.
COMMISSIONER OF INTERNAL REVENUE,
Respondent - Appellee.
Appeal from the United States Tax Court. (13123-10L)
Submitted: September 29, 2011 Decided: October 4, 2011
Before KING, GREGORY, and DUNCAN, Circuit Judges.
Affirmed by unpublished per curiam opinion.
David C. Diemer, Appellant Pro Se. Gilbert Steven Rothenberg,
Deputy Assistant Attorney General, Robert William Metzler,
Laurie Allyn Snyder, UNITED STATES DEPARTMENT OF JUSTICE, Tax
Division, Washington, D.C., for Appellee.
Unpublished opinions are not binding precedent in this circuit.

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PER CURIAM:
David C. Diemer 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’s court opinion and find no
reversible error. Accordingly, we affirm for the reasons stated
by the tax court. Diemer v. Comm’r of Internal Revenue, Tax Ct.
No. 13123-10L (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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