Jimmy Jackson Little v. Commissioner of Internal Revenue

UNPUBLISHED
UNITED STATES COURT OF APPEALS
FOR THE FOURTH CIRCUIT
No. 06-1934
JIMMY JACKSON LITTLE,
Petitioner - Appellant,
versus
COMMISSIONER OF INTERNAL REVENUE,
Respondent - Appellee.
Appeal from the United States Tax Court. (05-9013-L)
Submitted: February 22, 2007 Decided: February 27, 2007
Before WILLIAMS, MOTZ, and SHEDD, Circuit Judges.
Dismissed by unpublished per curiam opinion.
Jimmy Jackson Little, Appellant Pro Se. 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Unpublished opinions are not binding precedent in this circuit.

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*The Commissioner is free to seek sanctions if Little files
another appeal in this court raising similar arguments.
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PER CURIAM:
Jimmy Jackson Little appeals the tax court’s orders
sustaining the Commissioner’s collection determination with respect
to his 1998, 1999, 2000, and 2001 federal income tax liability and
imposing a penalty under 26 U.S.C. § 6673(a) (2000). We have
reviewed the record and find no reversible error. Accordingly, we
dismiss the appeal for the reasons stated by the tax court.
Little v. Comm’r of Internal Revenue, No. 05-9013-L (U.S.T.C.
Feb. 15, 2006). We deny the Commissioner’s motion for sanctions
without prejudice. * We deny Little’s motion to proceed in forma
pauperis and 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.
DISMISSED

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