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    McKinney v. IRS, 4th Cir. (2007)

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    The United States Court of Appeals for the Fourth Circuit affirmed the tax court's order sustaining the Internal Revenue Service's (IRS) collection activities for David McKinney's 1994-1998 federal income tax liability. The court reviewed the record and found no reversible error. The court affirmed the tax court's decision for the reasons stated in McKinney v. IRS, No. 7077-06L (U.S. Tax Ct. Feb. 7, 2007), that upheld the IRS's collection activities. The court dispensed with oral argument because the facts and legal issues were adequately addressed in the materials.

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    McKinney v. IRS, 4th Cir. (2007)

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    The United States Court of Appeals for the Fourth Circuit affirmed the tax court's order sustaining the Internal Revenue Service's (IRS) collection activities for David McKinney's 1994-1998 federal income tax liability. The court reviewed the record and found no reversible error. The court affirmed the tax court's decision for the reasons stated in McKinney v. IRS, No. 7077-06L (U.S. Tax Ct. Feb. 7, 2007), that upheld the IRS's collection activities. The court dispensed with oral argument because the facts and legal issues were adequately addressed in the materials.

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    Filed: 2007-10-22 Precedential Status: Non-Precedential Docket: 07-1471

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    The United States Court of Appeals for the Fourth Circuit affirmed the tax court's order sustaining the Internal Revenue Service's (IRS) collection activities for David McKinney's 1994-1998 federal income tax liability. The court reviewed the record and found no reversible error. The court affirmed the tax court's decision for the reasons stated in McKinney v. IRS, No. 7077-06L (U.S. Tax Ct. Feb. 7, 2007), that upheld the IRS's collection activities. The court dispensed with oral argument because the facts and legal issues were adequately addressed in the materials.

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    McKinney v. IRS, 4th Cir. (2007)

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    The United States Court of Appeals for the Fourth Circuit affirmed the tax court's order sustaining the Internal Revenue Service's (IRS) collection activities for David McKinney's 1994-1998 federal income tax liability. The court reviewed the record and found no reversible error. The court affirmed the tax court's decision for the reasons stated in McKinney v. IRS, No. 7077-06L (U.S. Tax Ct. Feb. 7, 2007), that upheld the IRS's collection activities. The court dispensed with oral argument because the facts and legal issues were adequately addressed in the materials.

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    of 2

    UNPUBLISHED

    UNITED STATES COURT OF APPEALS


    FOR THE FOURTH CIRCUIT

    No. 07-1471

    DAVID MCKINNEY,
    Petitioner - Appellant,
    versus
    INTERNAL REVENUE SERVICE,
    Respondent - Appellee.

    Appeal from the United States Tax Court. (7077-06L)

    Submitted:

    October 18, 2007

    Decided:

    October 22, 2007

    Before WILKINSON, NIEMEYER, and KING, Circuit Judges.

    Affirmed by unpublished per curiam opinion.

    David McKinney, Petitioner Pro Se.


    Patricia McDonald Bowman,
    Andrea R. Tebbets, Eileen J. OConnor, Assistant Attorneys General,
    UNITED STATES DEPARTMENT OF JUSTICE, Washington, D.C., for
    Respondent.

    Unpublished opinions are not binding precedent in this circuit.

    PER CURIAM:
    David McKinney appeals the tax courts order sustaining
    the Commissioners collection activities with respect to McKinneys
    1994-1998 federal income tax liability.
    record and find no reversible error.
    the reasons stated by the tax court.
    06L (U.S. Tax Ct. Feb. 7, 2007).

    We have reviewed the

    Accordingly, we affirm for


    McKinney v.

    IRS, No. 7077-

    We dispense with oral argument

    because the facts and legal contentions are adequately presented in


    the materials before the court and argument would not aid the
    decisional process.

    AFFIRMED

    - 2 -

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