Shapat Ahdawan Nabaya v. Commissioner of Internal Revenue Service

UNPUBLISHED
UNITED STATES COURT OF APPEALS
FOR THE FOURTH CIRCUIT
No. 13-2542
SHAPAT AHDAWAN NABAYA,
Petitioner - Appellant,
v.
COMMISSIONER OF INTERNAL REVENUE SERVICE,
Respondent - Appellee.
Appeal from the United States Tax Court.
(Tax Ct. No. 8457-13 L)
Submitted: December 16, 2014 Decided: January 7, 2015
Before NIEMEYER, KING, and AGEE, Circuit Judges.
Affirmed by unpublished per curiam opinion.
Shapat Ahdawan Nabaya, Appellant Pro Se. Robert Joel Branman,
Thomas J. Clark, 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Unpublished opinions are not binding precedent in this circuit.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:
Shapat Ahdawan Nabaya appeals from the tax court’s
order dismissing his petition in which he sought to challenge
the IRS’s notice of intent to levy. We have reviewed the record
and find no reversible error. Accordingly, we affirm for the
reasons stated by the tax court. Nabaya v. Comm’r of Internal
Revenue, No. 8457-13 L (U.S.T.C. Sept. 26, 2013). Nabaya’s
pending motions are denied. 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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