Alvin Kanofsky v. Commissioner of Internal Revenue, No. 15-1778 (4th Cir. 2015)
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UNPUBLISHED UNITED STATES COURT OF APPEALS FOR THE FOURTH CIRCUIT No. 15-1778 ALVIN SHELDON KANOFSKY, Petitioner - Appellant, v. COMMISSIONER OF INTERNAL REVENUE, Respondent - Appellee. Appeal from the United States Tax Court. (Tax Ct. No. 022008-13L) Submitted: November 19, 2015 Decided: November 23, 2015 Before NIEMEYER, KING, and HARRIS, Circuit Judges. Dismissed by unpublished per curiam opinion. Alvin Sheldon Kanofsky, Appellant Pro Se. Michael J. Haungs, Supervisory Attorney, John Schumann, UNITED STATES DEPARTMENT OF JUSTICE, Washington, D.C., for Appellee. Unpublished opinions are not binding precedent in this circuit. PER CURIAM: Alvin upholding Sheldon the Kanofsky appeals Commissioner’s notice the of tax court’s federal tax order lien to collect his unpaid income tax liabilities for the 2006 and 2007 tax years and imposing a penalty upon Kanofsky frivolous arguments for the purpose of delay. for raising The Commissioner has moved to dismiss the appeal for improper venue. We have reviewed the record and conclude that venue does not lie in this Circuit. See 28 U.S.C. § 7482(b)(1) (2012). Additionally, we find that transfer of venue to the Third Circuit is not in the interest of justice. (4th Cir. 2011) See Sorcia v. Holder, 643 F.3d 117, 122-23 (declining to transfer case under 28 U.S.C. § 1631 [(2012)] due, in part, to “weakness of [the appellant’s] argument on the merits”). We dispense contentions with are oral Accordingly, we dismiss the appeal. argument adequately because presented in the facts and the materials legal before this court and argument would not aid the decisional process. DISMISSED 2
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