Steven Estes v. Commissioner of I.R.S., No. 14-1104 (4th Cir. 2014)

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UNPUBLISHED UNITED STATES COURT OF APPEALS FOR THE FOURTH CIRCUIT No. 14-1104 STEVEN R. ESTES, Petitioner - Appellant, v. COMMISSIONER OF INTERNAL REVENUE, Respondent - Appellee. Appeal from the United States Tax Court. (Tax Ct. No. 16528-11 L) Submitted: June 26, 2014 Decided: July 1, 2014 Before WILKINSON, KING, and GREGORY, Circuit Judges. Affirmed by unpublished per curiam opinion. Steven R. Estes, Appellant Pro Se. Thomas J. Clark, Laurie Allyn Snyder, UNITED STATES DEPARTMENT OF JUSTICE, Washington, D.C., for Appellee. Unpublished opinions are not binding precedent in this circuit. PER CURIAM: Steven R. Estes appeals from the tax court s order upholding the Commissioner of Internal Revenue s determinations with respect to Estes income tax liability for the 2004, 2005, and 2006 tax years and upholding the Commissioner s proposed collection activities. reversible error. by the tax court. We have reviewed the record and find no Accordingly, we affirm for the reasons stated Estes v. Comm r of Internal Revenue, No. 16528-11 L (U.S.T.C. Jan. 27, 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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