Henry Link v. IRS, No. 10-1018 (4th Cir. 2010)

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UNPUBLISHED UNITED STATES COURT OF APPEALS FOR THE FOURTH CIRCUIT No. 10-1018 HENRY R. LINK, Petitioner Appellant, v. INTERNAL REVENUE SERVICE, Respondent - Appellee. Appeal from the United States Tax Court. (Tax Ct. No. 10011-08L) Submitted: August 26, 2010 Decided: August 31, 2010 Before KING and DUNCAN, Circuit Judges, and HAMILTON, Senior Circuit Judge. Affirmed by unpublished per curiam opinion. Henry R. Link, Petitioner Pro Se. Richard Farber, John DiCicco, John A. Nolet, UNITED STATES DEPARTMENT OF JUSTICE, Washington, D.C.; Michael T. Sargent, William J. Wilkins, INTERNAL REVENUE SERVICE, Washington, D.C., for Respondent. Unpublished opinions are not binding precedent in this circuit. PER CURIAM: Henry R. Link appeals the tax court s orders: (1) sustaining the Commissioner s proposed use of a levy to collect Link s unpaid federal income tax liability for the years 19982002; and (2) denying his motion to vacate. the record and find no reversible error. for the reasons stated by the tax court. Accordingly, we affirm Link v. IRS, Tax Ct. No. 10011-08L (U.S. Tax Ct. Sept. 9, 2009). oral argument adequately because presented in the the facts and materials We have reviewed We dispense with legal before contentions the court are and argument would not aid the decisional process. AFFIRMED 2

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