Larry Austin v. Commissioner of Internal Revenue, No. 15-1229 (4th Cir. 2016)

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UNPUBLISHED UNITED STATES COURT OF APPEALS FOR THE FOURTH CIRCUIT No. 15-1229 LARRY J. AUSTIN, Petitioner - Appellant, v. COMMISSIONER OF INTERNAL REVENUE, Respondent - Appellee. Appeal from the United States Tax Court. (Tax Ct. No. 28393-09) Submitted: October 30, 2015 Decided: January 12, 2016 Before MOTZ, GREGORY, and THACKER, Circuit Judges. Affirmed by unpublished per curiam opinion. John Edward Williams, LAW OFFICES OF JOHN EDWARD WILLIAMS, Alexandria, Virginia, for Appellant. Caroline D. Ciraolo, Acting Assistant Attorney General, Joan I. Oppenheimer, Melissa Briggs, Tax Division, UNITED STATES DEPARTMENT OF JUSTICE, Washington, D.C., for Appellee. Unpublished opinions are not binding precedent in this circuit. PER CURIAM: Larry J. Austin appeals from the tax court’s orders: (1) denying his motion for litigation and administrative costs pursuant to 26 U.S.C. § 7430 (2012), and (2) denying his motion to reopen discovery. court, including opinions, and we We have reviewed the materials before the the parties’ find no briefs reversible and error. the tax court’s Accordingly, affirm for the reasons stated by the tax court. we Austin v. Comm’r of Internal Revenue, Tax Ct. No. 28393-09 (U.S. Tax Ct. Dec. 14, 2014; Dec. 17, 2014). 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 2

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