SHUMAN v. COMMISSIONER OF INTERNAL REVENUE (2019)

In Appeal No. 18-2426, Louis S. Shuman and Sandra Shuman appeal from the tax court's orders upholding the Commissioner of Internal Revenue's proposed levy action with respect to their self-reported income tax liability for the 2011 tax year and denying their motion for reconsideration. In Appeal No. 19-1242, the Shumans appeal from the tax court's orders upholding the Commissioner's determination of a deficiency in their 2011 income taxes, and denying their motion for reconsideration. We have reviewed the records in these appeals and find no abuse of discretion and no reversible error. Accordingly, we affirm for the reasons stated by the tax court. Shuman v. Comm'r of Internal Revenue, No. 15847-14L, 2018 WL 4050753 (T.C. Aug. 23, 2018, Nov. 30, 2018); Shuman v. Comm'r of Internal Revenue, No. 27857-13, 2018 WL 4050753 (T.C. Aug. 23, 2018, Dec. 3, 2018, Dec. 7, 2018). We deny the Shumans’ motions for production of documents and for a stay of enforcement pending resolution of these appeals. 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

PER CURIAM:

Affirmed by unpublished per curiam opinion. Unpublished opinions are not binding precedent in this circuit.