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Fourth Circuit Affirms Dismissal of Individual's Levy Challenge

JAN. 7, 2015

Nabaya, Shapat Ahdawan v. Comm.

DATED JAN. 7, 2015
DOCUMENT ATTRIBUTES
  • Case Name
    SHAPAT AHDAWAN NABAYA, Petitioner-Appellant, v. COMMISSIONER OF INTERNAL REVENUE SERVICE, Respondent-Appellee.
  • Court
    United States Court of Appeals for the Fourth Circuit
  • Docket
    No. 13-2542
  • Judge
    Per curiam
  • Parallel Citation
    589 Fed. Appx. 155
    2015-1 U.S. Tax Cas. (CCH) P50,145
    115 A.F.T.R.2d (RIA) 364
  • Subject Area/Tax Topics
  • Jurisdictions
  • Language
    English
  • Tax Analysts Document Number
    Doc 2015-355
  • Tax Analysts Electronic Citation
    2015 TNT 5-13

Nabaya, Shapat Ahdawan v. Comm.

 

UNPUBLISHED

 

 

UNITED STATES COURT OF APPEALS

 

FOR THE FOURTH CIRCUIT

 

 

Appeal from the United States Tax Court.

 

(Tax Ct. No. 8457-13 L)

 

 

Submitted: December 16, 2014

 

Decided: January 7, 2015

 

 

Before NIEMEYER, KING, and AGEE, Circuit Judges.

Affirmed by unpublished per curiam opinion.

Shapat Ahdawan Nabaya, Appellant Pro Se. Robert Joel Branman, Thomas J. Clark, UNITED STATES DEPARTMENT OF JUSTICE, Washington, D.C., for Appellee.

Unpublished opinions are not binding precedent in this circuit.

PER CURIAM:

Shapat Ahdawan Nabaya appeals from the tax court's order dismissing his petition in which he sought to challenge the IRS's notice of intent to levy.

We have reviewed the record and find no reversible error.

Accordingly, we affirm for the reasons stated by the tax court. Nabaya v. Comm'r of Internal Revenue, No. 8457-13 L (U.S.T.C. Sept. 26, 2013). Nabaya's pending motions are denied. 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

DOCUMENT ATTRIBUTES
  • Case Name
    SHAPAT AHDAWAN NABAYA, Petitioner-Appellant, v. COMMISSIONER OF INTERNAL REVENUE SERVICE, Respondent-Appellee.
  • Court
    United States Court of Appeals for the Fourth Circuit
  • Docket
    No. 13-2542
  • Judge
    Per curiam
  • Parallel Citation
    589 Fed. Appx. 155
    2015-1 U.S. Tax Cas. (CCH) P50,145
    115 A.F.T.R.2d (RIA) 364
  • Subject Area/Tax Topics
  • Jurisdictions
  • Language
    English
  • Tax Analysts Document Number
    Doc 2015-355
  • Tax Analysts Electronic Citation
    2015 TNT 5-13
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