BYERS v. COMMISSIONER OF INTERNAL REVENUE (2021)

United States Court of Appeals, Eighth Circuit.

Ronald E. BYERS, Appellant, v. COMMISSIONER OF INTERNAL REVENUE, Appellee.

No. 19-3776

Decided: March 03, 2021

Before LOKEN, COLLOTON, and KOBES, Circuit Judges.

Ronald E. Byers, Pro Se Michael J. Desmond, U.S. Internal Revenue Service, Office of Chief Counsel, Washington, DC, Marion E.M. Erickson, Francesca Ugolini, U.S. Department of Justice, Tax Division, Appellate Section, Washington, DC, Jennifer Marie Rubin, U.S. Internal Revenue Service, Washington, DC, for Appellee

[Unpublished]

Ronald Byers appeals a tax court order Ronald Byers appeals an order of the tax court ¹ sustaining a settlement officer's decision upholding the notice of federal tax lien filed by the Commissioner of Internal Revenue for Byers's 2003 tax year. See 26 U.S.C. §§ 6320 and 6330. After careful de novo review, we affirm for the reasons stated in the tax court's order and decision of July 23, 2019. See 8th Cir. R. 47B.

FOOTNOTES

1. The Honorable Kathleen Kerrigan, United States Tax Court Judge.

PER CURIAM.

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