Scott Webber v. Commissioner of Internal Revenue

UNPUBLISHED
UNITED STATES COURT OF APPEALS
FOR THE FOURTH CIRCUIT
No. 23-2239
SCOTT WEBBER,
Petitioner - Appellant,
v.
COMMISSIONER OF INTERNAL REVENUE,
Respondent - Appellee.
Appeal from the United States Tax Court. (Tax Ct. No. 14307-18L)
Submitted: February 20, 2025 Decided: February 24, 2025
Before AGEE, HARRIS, and RUSHING, Circuit Judges.
Affirmed by unpublished per curiam opinion.
Scott Webber, Appellant Pro Se. Michael J. Haungs, Supervisory Attorney, John
Schumann, UNITED STATES DEPARTMENT OF JUSTICE, Washington, D.C., for
Appellee.
Unpublished opinions are not binding precedent in this circuit.

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PER CURIAM:
Scott Webber appeals from the tax court’s orders granting summary judgment in
favor of the Commissioner and allowing the proposed levy action to proceed with respect
to Webber’s 2013 income tax liability and denying Webber’s motion to alter or amend or
to vacate the order. We have reviewed the record and find no reversible error.
Accordingly, we affirm the tax court’s orders. Webber v. Comm’r of Internal Revenue,
Tax Ct. No. 14307-18L (U.S. Tax Ct. May 22, 2023; Aug. 25, 2023). 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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