Eighth Circuit Affirms Tax Court Decision on Lien Filing

Scott Kimrey Goldsmith
Appellant
v.
Commissioner of Internal Revenue
Appellee

United States Court of Appeals
For the Eighth Circuit

Submitted: February 15, 2019
Filed: February 25, 2019
[Unpublished]

Appeal from The United States Tax Court

Before GRUENDER, BOWMAN, and STRAS, Circuit Judges.

PER CURIAM.

Scott Goldsmith appeals from a tax court¹ decision, which granted summary judgment in favor of the Commissioner of Internal Revenue and sustained a notice of federal tax lien, in proceedings Goldsmith initiated under 26 U.S.C. §§ 6320 and 6330. Following a careful de novo review, see Nestle Purina Petcare Co. v. Comm'r, 594 F.3d 968, 970 (8th Cir. 2010) (reviewing the tax court's grant of summary judgment de novo), we conclude that the Commissioner's determination was correct, for the reasons explained by the tax court. Accordingly, we affirm. See 8th Cir. R. 47B.