Gary Colvin v. CIR, No. 11-60466 (5th Cir. 2012)

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Case: 11-60466 Document: 00511753036 Page: 1 Date Filed: 02/09/2012 IN THE UNITED STATES COURT OF APPEALS United States Court of Appeals FOR THE FIFTH CIRCUIT Fifth Circuit FILED February 9, 2012 No. 11-60466 Summary Calendar Lyle W. Cayce Clerk GARY LEE COLVIN Petitioner-Appellant v. COMMISSIONER OF INTERNAL REVENUE Respondent-Appellee Appeal from the United States Tax Court, Internal Revenue Service No. 17167-09L Before HIGGINBOTHAM, DAVIS and ELROD, Circuit Judges. PER CURIAM:* Appellant challenges the Tax Court s order rejecting appellant s objections to the Commissioner s collection determination and conclusion that appellant s unpaid tax bill was still due and owing. We affirm for the following reasons. 1. The Tax Court correctly concluded that pursuant to 11 U.S.C. § 523(a)(1)(A), Colvin s tax debt was not discharged in his bankruptcy proceeding. * Pursuant to 5TH CIR. R. 47.5, the court has determined that this opinion should not be published and is not precedent except under the limited circumstances set forth in 5TH CIR. R. 47.5.4. Case: 11-60466 Document: 00511753036 Page: 2 Date Filed: 02/09/2012 No. 11-60466 2. For reasons assigned in the Tax Court s careful opinion of October 26, 2010, none of the other errors raised by appellant have merit. We therefore affirm the order of the Tax Court. AFFIRMED. 2

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