Eighth Circuit Affirms Tax Court Decision Upholding Lien Filing

Ronald E. Byers,
Appellant,
v.
Commissioner of Internal Revenue,
Appellee.

United States Court of Appeals
For the Eighth Circuit

Appeal from The United States Tax Court

Submitted: February 26, 2021
Filed: March 3, 2021
[Unpublished]

Before LOKEN, COLLOTON, and KOBES, Circuit Judges.

PER CURIAM.

Ronald Byers appeals a tax court order Ronald Byers appeals an order of the tax court¹ sustaining a settlement officer's decision upholding the notice of federal tax lien filed by the Commissioner of Internal Revenue for Byers's 2003 tax year.

See 26 U.S.C. §§ 6320 and 6330. After careful de novo review, we affirm for the reasons stated in the tax court's order and decision of July 23, 2019. See 8th Cir. R. 47B.