Eric Maurice Pinckney v. Commissioner of Internal Revenue Service

UNPUBLISHED
UNITED STATES COURT OF APPEALS
FOR THE FOURTH CIRCUIT
No. 25-1894
ERIC MAURICE PINCKNEY,
Petitioner - Appellant,
v.
COMMISSIONER OF INTERNAL REVENUE SERVICE,
Respondent - Appellee.
Appeal from the United States Tax Court. (Tax Ct. No. 4217-22L)
Submitted: March 12, 2026 Decided: March 17, 2026
Before WILKINSON and KING, Circuit Judges, and KEENAN, Senior Circuit Judge.
Affirmed by unpublished per curiam opinion.
Eric Maurice Pinckney, Petitioner Pro Se. Nishant Kumar, Tax Division, UNITED
STATES DEPARTMENT OF JUSTICE, Washington, D.C., for Respondent.
Unpublished opinions are not binding precedent in this circuit.

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PER CURIAM:
Eric Maurice Pinckney appeals the tax court’s order dismissing for lack of
jurisdiction his challenge to the collection of restitution-based assessments for tax years
2008, 2009, 2010, 2011, and 2016, and granting summary judgment in favor of the
Commissioner with respect to Pinckney’s remaining liabilities, including unpaid federal
income tax for tax years 2011 and 2016, and civil penalties for years 2009 and 2010. We
have reviewed the record and find no reversible error. Accordingly, we affirm for the
reasons stated by the tax court. Pinckney v. Comm’r of Internal Revenue, No. 4217-22L
(T.C. July 9, 2025). 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

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