James Schropp v. IRS, No. 10-1832 (4th Cir. 2010)

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UNPUBLISHED UNITED STATES COURT OF APPEALS FOR THE FOURTH CIRCUIT No. 10-1832 JAMES HOWARD SCHROPP, Petitioner Appellant, v. COMMISSIONER OF INTERNAL REVENUE, Respondent Appellee. Appeal from the United States Tax Court. (Tax Ct. No. 24031-07L) Submitted: December 16, 2010 Decided: December 22, 2010 Before GREGORY, DUNCAN, and DAVIS, Circuit Judges. Affirmed by unpublished per curiam opinion. James Howard Schropp, Appellant Pro Se. Bruce R. Curtis Clarence Pett, UNITED STATES DEPARTMENT OF Washington, D.C., for Appellee. Ellisen, JUSTICE, Unpublished opinions are not binding precedent in this circuit. PER CURIAM: James order Howard upholding federal tax the lien as Schropp appeals Commissioner s to his 2005 from issuance income the of tax tax a court s notice deficiency of and upholding the determination that his Offer in Compromise was insufficient. We reversible error. have reviewed the record and find no Accordingly, we affirm for the reasons stated by the tax court. Schropp v. Comm r of IRS, No. 24031-07L (U.S.T.C. 2010). Apr. 15, We dispense with oral argument because the facts and legal contentions are adequately presented in the materials before the court and argument would not aid the decisional process. AFFIRMED 2

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