Menu
Tax Notes logo

Fourth Circuit Upholds IRS Deficiency, Penalty Determination

NOV. 13, 2018

Forde, Richard A. v. Commissioner

DATED NOV. 13, 2018
DOCUMENT ATTRIBUTES
  • Case Name
    Richard A. Forde v. Commissioner
  • Court
    United States Court of Appeals for the Fourth Circuit
  • Docket
    No. 18-1584
  • Judge
    Per Curiam
  • Parallel Citation
    741 Fed. Appx. 943
    2018-2 U.S. Tax Cas. (CCH) P50,487
    2018 WL 5919444
  • Subject Area/Tax Topics
  • Jurisdictions
  • Tax Analysts Document Number
    2018-45030
  • Tax Analysts Electronic Citation
    2018 TNT 221-28

Forde, Richard A. v. Commissioner

RICHARD A. FORDE,
Petitioner - Appellant,
v.
COMMISSIONER OF INTERNAL REVENUE,
Respondent - Appellee.

UNPUBLISHED

UNITED STATES COURT OF APPEALS
FOR THE FOURTH CIRCUIT

Appeal from the United States Tax Court.
(Tax Ct. No. 1280-16)

Submitted: October 31, 2018

Decided: November 13, 2018

Before HARRIS and QUATTLEBAUM, Circuit Judges, and TRAXLER, Senior Circuit Judge.

Affirmed by unpublished per curiam opinion.

Richard A. Forde, Appellant Pro Se. Teresa E. McLaughlin, Regina Sherry Moriarty, Tax Division, UNITED STATES DEPARTMENT OF JUSTICE, Washington, D.C., for Appellee.

Unpublished opinions are not binding precedent in this circuit.

PER CURIAM:

Richard A. Forde appeals the tax court's order upholding the Commissioner's determination of a deficiency and penalties with respect to his 2002 federal income tax liability. We have reviewed the record included on appeal and find no reversible error. Accordingly, we affirm. Forde v. Comm'r, Tax Ct. No. 1280-16 (U.S. Tax Ct. Dec. 20, 2018). 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
    Richard A. Forde v. Commissioner
  • Court
    United States Court of Appeals for the Fourth Circuit
  • Docket
    No. 18-1584
  • Judge
    Per Curiam
  • Parallel Citation
    741 Fed. Appx. 943
    2018-2 U.S. Tax Cas. (CCH) P50,487
    2018 WL 5919444
  • Subject Area/Tax Topics
  • Jurisdictions
  • Tax Analysts Document Number
    2018-45030
  • Tax Analysts Electronic Citation
    2018 TNT 221-28
Copy RID