United States v. Kenneth Friend

United States Court of Appeals
For the Eighth Circuit
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No. 19-3776
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Ronald E. Byers,
lllllllllllllllllllllAppellant,
v.
Commissioner of Internal Revenue,
lllllllllllllllllllllAppellee.
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Appeal from The United States Tax Court
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Submitted: February 26, 2021
Filed: March 3, 2021
[Unpublished]
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Before LOKEN, COLLOTON, and KOBES, Circuit Judges.
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PER CURIAM.
Ronald Byers appeals a tax court order Ronald Byers appeals an order of the
tax court1 sustaining a settlement officer’s decision upholding the notice of federal
tax lien filed by the Commissioner of Internal Revenue for Byers’s 2003 tax year.
1The Honorable Kathleen Kerrigan, United States Tax Court Judge.

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See 26 U.S.C. §§ 6320 and 6330. After careful de novo review, we affirm for the
reasons stated in the tax court’s order and decision of July 23, 2019. See 8th Cir. R.
47B.
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