GOLDSMITH v. COMMISSIONER OF INTERNAL REVENUE (2019)

[Unpublished]

Scott Goldsmith appeals from a tax court ¹ decision, which granted summary judgment in favor of the Commissioner of Internal Revenue and sustained a notice of federal tax lien, in proceedings Goldsmith initiated under 26 U.S.C. §§ 6320 and 6330. Following a careful de novo review, see Nestle Purina Petcare Co. v. Comm’r, 594 F.3d 968, 970 (8th Cir. 2010) (reviewing the tax court’s grant of summary judgment de novo), we conclude that the Commissioner’s determination was correct, for the reasons explained by the tax court. Accordingly, we affirm. See 8th Cir. R. 47B.

FOOTNOTES

1.   The Honorable Mark V. Holmes, United States Tax Court Judge.

PER CURIAM.