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Savoy v. Comm'r

UNITED STATES COURT OF APPEALS FOR THE FOURTH CIRCUIT
Jan 20, 2015
589 F. App'x 187 (4th Cir. 2015)

Opinion

No. 14-1901

01-20-2015

GREGORY SCOTT SAVOY, Petitioner - Appellant, v. COMMISSIONER OF INTERNAL REVENUE, Respondent - Appellee.

Gregory Scott Savoy, Appellant Pro Se. Bruce R. Ellisen, Regina Sherry Moriarty, UNITED STATES DEPARTMENT OF JUSTICE, Tax Division, Washington, D.C., for Appellee.


UNPUBLISHED Appeal from the United States Tax Court. (No. 12316-12L) Before WILKINSON and NIEMEYER, Circuit Judges, and DAVIS, Senior Circuit Judge. Affirmed by unpublished per curiam opinion. Gregory Scott Savoy, Appellant Pro Se. Bruce R. Ellisen, Regina Sherry Moriarty, UNITED STATES DEPARTMENT OF JUSTICE, Tax Division, Washington, D.C., for Appellee. Unpublished opinions are not binding precedent in this circuit. PER CURIAM:

Gregory Scott Savoy appeals from the tax court's order upholding the Commissioner of Internal Revenue's determination not to sustain the notice of levy with respect to Savoy's 2007 income tax liability, granting Savoy relief from collection activity, and placing him in "currently not collectible" status. We have reviewed the record and find no reversible error. Accordingly, we grant leave to proceed in forma pauperis and affirm for the reasons stated by the tax court. Savoy v. Comm'r of Internal Revenue, No. 12316-12L (U.S.T.C. Aug. 14, 2014). 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


Summaries of

Savoy v. Comm'r

UNITED STATES COURT OF APPEALS FOR THE FOURTH CIRCUIT
Jan 20, 2015
589 F. App'x 187 (4th Cir. 2015)
Case details for

Savoy v. Comm'r

Case Details

Full title:GREGORY SCOTT SAVOY, Petitioner - Appellant, v. COMMISSIONER OF INTERNAL…

Court:UNITED STATES COURT OF APPEALS FOR THE FOURTH CIRCUIT

Date published: Jan 20, 2015

Citations

589 F. App'x 187 (4th Cir. 2015)

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