Michael C. Worsham v. Commissioner of Internal Revenue

UNPUBLISHED

UNITED STATES COURT OF APPEALS
FOR THE FOURTH CIRCUIT

No. 20-1270

MICHAEL C. WORSHAM,

Petitioner - Appellant,

v.

COMMISSIONER OF INTERNAL REVENUE,

Respondent - Appellee.

Appeal from the United States Tax Court. (Tax Ct. No. 026210-16)

Submitted: August 20, 2020 Decided: August 24, 2020

Before GREGORY, Chief Judge, WYNN, and QUATTLEBAUM, Circuit Judges.

Affirmed by unpublished per curiam opinion.

Michael Craig Worsham, Appellant Pro Se. Janet A. Bradley, Bruce R. Ellisen, Tax
Division, UNITED STATES DEPARTMENT OF JUSTICE, Washington, D.C., for
Appellee.

Unpublished opinions are not binding precedent in this circuit.

2

PER CURIAM:
Michael Craig Worsham appeals the tax court’s orders upholding the
commissioner’s determinations of deficiencies and additions to tax in Worsham’s income
tax for the 2005, 2007, 2008, 2009, and 2010 tax years and imposing sanctions on Worsham
pursuant to 11 U.S.C. § 6673. We have reviewed the record and find no reversible error.
Accordingly, we affirm for the reasons stated by the tax court. Worsham v. Comm’r of
Internal Revenue, No. 026210-16 (T.C. Oct. 1, 2019, Dec. 3, 2019, & Jan. 31, 2020). We
deny the Commissioner’s motion for sanctions. We deny Worsham’s motion for 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