CARPENTER v. COMMISSIONER OF INTERNAL REVENUE (2019)

Randy Alan Carpenter appeals from the tax court's orders: (1) sustaining the Commissioner's notice of federal tax lien and intent to levy with respect to Carpenter's outstanding liability ordered as restitution in his criminal tax case, and (2) denying his motion for reconsideration. We have reviewed the record and find no reversible error. Accordingly, we affirm for the reasons stated by the tax court. Carpenter v. Comm'r, Tax Ct. No. 5327-17 L, 2019 WL 1746108 (T.C. Apr. 18, 2019). 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Affirmed by unpublished per curiam opinion. Unpublished opinions are not binding precedent in this circuit.