Opinion
No. 11-1522
10-04-2011
DAVID C. DIEMER, Petitioner - Appellant, v. COMMISSIONER OF INTERNAL REVENUE, Respondent - Appellee.
David C. Diemer, Appellant Pro Se. Gilbert Steven Rothenberg, Deputy Assistant Attorney General, Robert William Metzler, Laurie Allyn Snyder, UNITED STATES DEPARTMENT OF JUSTICE, Tax Division, Washington, D.C., for Appellee.
UNPUBLISHED
Appeal from the United States Tax Court. (13123-10L)
Before KING, GREGORY, and DUNCAN, Circuit Judges.
Affirmed by unpublished per curiam opinion.
David C. Diemer, Appellant Pro Se. Gilbert Steven Rothenberg, Deputy Assistant Attorney General, Robert William Metzler, Laurie Allyn Snyder, UNITED STATES DEPARTMENT OF JUSTICE, Tax Division, Washington, D.C., for Appellee.
Unpublished opinions are not binding precedent in this circuit. PER CURIAM:
David C. Diemer appeals the tax court's order sustaining the Commissioner's collection determination and imposing sanctions pursuant to I.R.C. § 6673 (2006). We have reviewed the record and the tax's court opinion and find no reversible error. Accordingly, we affirm for the reasons stated by the tax court. Diemer v. Comm'r of Internal Revenue, Tax Ct. No. 13123-10L (U.S. Tax Ct. Feb. 16, 2011) . 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