The 4th Affirms A FrivPen But Declines To Add One

[The Observer]

CHADWICK DAVID MYERS,
Petitioner - Appellant,
v.
COMMISSIONER OF INTERNAL REVENUE,
Respondent - Appellee.

Release Date: JANUARY 19, 2016


UNPUBLISHED

UNITED STATES COURT OF APPEALS
FOR THE FOURTH CIRCUIT

Appeal from the United States Tax Court.

Submitted: January 14, 2016
Decided: January 19, 2016

Before AGEE, WYNN, and FLOYD, Circuit Judges.

Affirmed by unpublished per curiam opinion.

Chadwick David Myers, Appellant Pro Se. Michael J. Haungs, Supervisory Attorney, Marion Elizabeth Erickson, UNITED STATES DEPARTMENT OF JUSTICE, Washington, D.C., for Appellee.

Unpublished opinions are not binding precedent in this circuit.

PER CURIAM:

Chadwick David Myers appeals from the tax court's order upholding the Commissioner of Internal Revenue's proposed levy action with respect to his income tax liability for the tax years 2003 through 2009, and imposing a penalty against Myers for making frivolous arguments, 26 U.S.C. section 6673 (2012). We have reviewed the record and find no reversible error. Accordingly, we affirm for the reasons stated by the tax court. Myers v. Comm'r of Internal Revenue, No. 30321-13L (U.S.T.C. May 28, 2015). We deny the Commissioner's motions to strike Myers' brief and for sanctions. We dispense with 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

[AndyK]

Mr Myers was appealing the $5,000 sanction imposed by the Tax Court in his Collection Due Process case 30321-13L.

The opinion contains the following interesting statement from the Judge

Summary judgment is particularly appropriate here because petitioner does not raise any bona fide issue with respect to the Appeals hearing but continues to make only frivolous arguments, as explained further below. A trial would give petitioner another occasion to pursue frivolous arguments and achieve delay which in turn would serve only to increase the amount of penalty to be imposed under section 6673.

The full text of the opinion resides HERE

Undeterred by the above, Mr Myers has filed another Tax Court petition in 2014 -- case 29983-14. The only information available, to date, is NOTICE OF TRIAL ON 4/18/2016 AT RICHMOND, VA.